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HomeMy WebLinkAboutAgenda 2013 05-20 New Hanover County, North Carolina NT Asia . May 20, 2013 Agenda Mission New Hanover County is committed to progressive public policy, superior service, courteous contact, judicious exercise of authority, and sound fiscal management to meet the needs and concerns of our citizens today and tomorrow. Vision A vibrant prosperous, diverse coastal community, committed to building a sustainable future for generations to come. Core Values Integrity • Accountability • Professionalism • Innovation • Stewardship AGENDA NEW HANOVER COUNTY BOARD OF COMMISSIONERS u ® Assembly Room, New Hanover County Historic Courthouse 24 North Third Street, Room 3 01 Wilmington NC F WOODY WHITE,CHAIRMAN BETH DAWSON,VICE-CHAIR • JONATHAN BARFIELD,JR.,COMMISSIONER BRIAN M.BERGER,COMMISSIONER THOMAS WOLFE,COMMISSIONER CHRIS COUDRIET COUNTY MANAGER WANDA COPLEY COUNTY ATTORNEY SHEILA SCHULT CLERK TO THE BOARD J MAY 2012013 9:00 A.M. MEETING CALLED TO ORDER(Chairman Woody White) NON-SECTARIAN INVOCATION (Reverend Richard G. Elliott, Rector, St. Andrew's On-the-Sound Episcopal Church) PLEDGE OF ALLEGIANCE (Commissioner Jonathan Barfield, Jr.) APPROVAL OF CONSENT AGENDA COMMENTS FROM MAYOR SAFFO CONSENT AGENDA ITEMS OF BUSINESS 1. Approval of Minutes 2. Approval of the New Hanover County Juvenile Crime Prevention Council Funding Recommendation for Fiscal Year 2013-2014 3. Approval of Changes to the Museum's Collections Policy 4. Approval of Four Donations for Accession into the Museum's Permanent Collection 5. Approval of 34 Items to be Deaccessioned from the Museum Collection 6. Approval of April 2013 Tax Collection Reports 7. Adoption of Budget Amendments REGULAR AGENDA ITEMS OF BUSINESS 8. Presentation of Service Awards to Retirees and Employees and Introduction of New Employees 9. Consideration of Elder Abuse Awareness Month Proclamation 10. Consideration of Foster Care Awareness Month Proclamation 11. New Hanover County Inspections Department Advisory Council Annual Update 12. Consideration of a Resolution of the Board of Commissioners of the County of New Hanover,North Carolina Providing for the Issuance of Not to Exceed $55,000,000 General Obligation Community College Bonds, Series 2013A, $40,000,000 General Obligation Refunding Bonds, Series 2013B and $32,000,000 General Obligation Refunding Bonds, Series 2013C, of the County of New Hanover,North Carolina and Providing for Certain Other Related Matters 13. Presentation on Wilmington International Airport's DOT Small Community Air Service Development Program (SCASDP) Grant Application and Consideration of Providing a Letter of Support and Financial Commitment 14. Presentation of FYI 3-14 Recommended Budget 15. Consideration of Appointments to the Parks Conservancy of New Hanover County, Inc. Board of Directors PUBLIC COMMENTS ON NON-AGENDA ITEMS limit three minutes Board o ommissioners Meeting 05/20/2013 ADDITIONAL AGENDA ITEMS OF BUSINESS 16. Additional Items County Manager County Commissioners Clerk to the Board County Attorney 17. ADJOURN Board of Commissioners Meeting 05/20/2013 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 CONSENT ITEM: DEPARTMENT: PRESENTER(S): Chairman White CONTACT(S): Sheila L. Schult, Clerk to the Board SUBJECT: Approval of Minutes BRIEF SUMMARY: Approve minutes from the following meetings: Agenda Review Meeting held on May 2,2013 Special Meeting held on May 6,2013 Closed Session Meeting held on May 6,2013 Regular Meeting held on May 6, 2013 STRATEGIC PLAN ALIGNMENT: Superior Public Health, Safety and Education Keep the public informed on important information RECOMMENDED MOTION AND REQUESTED ACTIONS: Approve minutes. COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Approved 5-0. Board of Commissioners Meeting 05/20/2013 1 -0 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20,2013 CONSENT ITEM: 2 DEPARTMENT: County Manager PRESENTER(S): Tommy Taylor, Chairman of the New Hanover County Juvenile Crime Prevention Council CONTACT(S): Tommy Taylor, Chairman of the New Hanover County Juvenile Crime Prevention Council SUBJECT: Approval of the New Hanover County Juvenile Crime Prevention Council Funding Recommendation for Fiscal Year 2013-2014 BRIEF SUMMARY: At its March 15, 2013 meeting the New Hanover County Juvenile Crime Prevention Council (JCPC) unanimously recommended that the County Board of Commissioners allocate $433,344 in State JCPC funding for fiscal year 2013-2014 as follows: JCPC Administration-$51501 Teen Court-$451874 Youth Empowerment Services-$381,969 The funding recommendation meets the JCPC priorities of Psychological Services, Community Service/Restitution,Home-Based Family Services, and Teen Court. STRATEGIC PLAN ALIGNMENT: Superior Public Health, Safety and Education Increase public safety and crime prevention RECOMMENDED MOTION AND REQUESTED ACTIONS: Approve the Fiscal Year 2013-2014 JCPC funding recommendation. ATTACHMENTS: Funding and Review Funding Recommendations FY2013-2014 COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 2-0 juvenile Crime Prevention Council c� Funding and Review Committee Fundin g Recommendations FY 2013-2014 The following agencies have submitted grants for Juvenile Crime Prevention Council funding for FY 2013-2014. Proposed funds available for the fiscal year are $433,344. In the event that there is a decrease in funding by the North Carolina General Assembly, the funding will then be reduced by that reduction at that time. Amount JCPC County Total Proposed Given for Funds In-Kind Cash Budget 2013-2014 Program Name FY 12-13 Requested Match Match Other Amount Funding Administration $51501 -- -- -- -- $51501 $51501 Brigade Boys& Girls Club -- $601000 $101000 -- -- $701000 $0 Community Boys $1701000 -- $321000 $531000 $2551000 $0 &Girl Club Communities in Schools of Cape -- $591572 $121362 -- -- $711934 $0 Fear Teen Court $451874 $641324 $61300 $121150 -- $821774 $451874 Youth Empowerment $3811969 $4831388 $971750 $31669 -- $5841807 $3811969 TOTAL $4331344 $8371284 $1261412 $471819 $531000 $110701016 $4331344 2013-2014 Funding Priorities I . Psychological Services 2. Community Service/Restitution 3. Home-Based Family Services 4. Teen Court Board of Commissioners Meeting 05/20/2013 2- 1 - 1 juvenile Crime Prevention Council Fundin g and Review Committee 2013-2014 Grant Funding Recommendations The New Hanover County Juvenile Crime Prevention Council is allotted $433,344 (pending legislative/budget approval) in grant funding for fiscal year 2013-2014. Five grant applications were received (not including administrative). The combined Juvenile Crime Prevention Council request for these five grant application was $1,070,016. After carefully reviewing the grants, the Funding and Review Committee recommends the following: Administration: Requested: N/A Recommendation: $5,501 The amount recommended will allow for advertising of available funds and any other miscellaneous costs associated with Juvenile Crime Prevention Council administration. Teen Court: Requested: $64,324 Recommendation: $45,874 This program addresses funding priority number four. Youth Empowerment Services: Requested: $483,388 Recommendation: $381,969 This program addresses funding priority numbers one, two and three. It contains both an assessment and counseling component. Funding priority number two is addressed in the Community Service/Restitution program and funding priority number three is addressed in the Home-Based Family Services program. The Funding and Review Committee recommends funding this program. Not Recommended for Funding: Brigade Boys & Girls Club Communities in Schools of Cape Fear Community Boys & Girls Club After reviewing the program agreements submitted from the three agencies, the Funding and Review Committee decided they did not meet the four priorities as outlined by the Planning (Risk and Needs) Committee. Board of Commissioners Meeting 05/20/2013 2- 1 -2 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 CONSENT ITEM: 3 DEPARTMENT: PRESENTER(S): Ruth Haas,Museum Director CONTACT(S):Barbara Rowe,Museum Curator SUBJECT: Approval of Changes to the Museum's Collections Policy BRIEF SUMMARY: As outlined in Cape Fear Museum's Collection Policy, "Cape Fear Museum periodically reviews the documents that govern its management of collections." It goes on to state that, "The Curator and Registrar will review the Collections Policy every two years. The purpose of the review is to ensure the policy remains current with standards of best practice in museum collections care and management." The policy has been reviewed and revised by collections staff. The proposed changes have been reviewed and approved by the Collections Committee in their meeting on March 20, 2013, and by the Museum Advisory Board in their meeting on April 17,2013. STRATEGIC PLAN ALIGNMENT: Intelligent Growth and Economic Development Enhance and add recreational, cultural and enrichment amenities RECOMMENDED MOTION AND REQUESTED ACTIONS: Accept the proposed changes to Cape Fear Museum's Collections Policy. ATTACHMENTS: 2013 Changes to CFM Collections Policy COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 3-0 Proposed changes to CFM's Collection Policy NHC Commissioners meeting May 2013 GENERAL CHANGES General changes to the Policy include formatting, so as to make all chapters consistent with one another; words were deleted and/or added to clarify the intent but not to alter the meaning of statements; and all references to a security guard were deleted as the Museum no longer employs a guard. SPECIFIC CHANGES (BY CHAPTER) Chapter headings are in Blue and new wordage is in Red. 2. SCOPE OF CO1.1,ECTIONS In paragraph II.B. the word prehistoric was changed to preliterate. 7. _.j [New paragraph added:] borrower Y not clean, repair, restore, alter lom'ied � .s' without written permission from CFM. 10. RISK MANAGEMENT [Two new paragraphs added:] A. Artifacts in CFM's ca-re are treated in a manner to minimize any risks (See Chapter 9 (-"'onserv(,ttioi,,i,lll(--"c,tre.) L. Condition reports are prepared for new acquisitions, as E111d OU _._. DOCUMENTATION _,_ _jE ,___. [New paragraphs added in section 1:] 1. Acquisition Form is completed for each donation to be considered f,,,:)r accessioning into the Permanent Collection. The form identifies gym. ; , o t evaluate the donation's appropriateness for the collection, such as.. a. Owner's contact information b. List of .. ,s relates to Natural History or Culture display d. If it has appeal or has archival use e. Duplicates other items f. How it meets CFM's Collecting Plan g. Provenance from owner h. Condition 1 Board of Commissioners Meeting 05/20/2013 3- 1 - 1 Proposed changes to CFM's Collection Policy NHC Commissioners meeting May 2013 i. Final recommendation for accession, una cress ion or re i -1 ection 2. Research Narrative Form is completed by staff when they research the oblects to confirm the provenance provided by the owner. It includes: a. List of objects and owner's provenance b. Artif(act's significance/historical context and how it can be used for exhibition c. Confirmation of provenance and addition research conducted C. After an ob�ject is accessioned all forms and any materials gathered through research,, including primary sources, will be added to the accession file. [New paragraph added in section II:] B. Acquisition Condition Reports Lire completed for each newly accessioned ob' ect. The reports include the following elements: • donor contact information • object name and accession number • object description • dimensions • detailed condition notes • photographs • exaniitier's tianie and date of exarriiriatioti In Section 11, paragraph E. Greater Wilmington Sports Hall of Faine was added to the list of log sheets that are maintained. 13. ACCESS [This chapter was heavily reworked and reads in its entirety as follows:] With regard to its collections, CFM's mission dictates that a balance must be struck between preservation and access. Museum stcaff and the creneral public need access to the collections L-111 owing to CFM's mission of interpretation and education. The followingacre meant to guide how CFM's collections are accessed by staff and the general public. I. PERMANENT COLLECTION Best pra-cticy for the cc-ire and saf�ty of permanent collection 6 dictate how these o ects can be used. In general, only collections staff and trained collections volunteers/interns will handle these ob' 9 ects. A. CFM's Per mai'ient Collection is stored in secured areas—registration, collections storage, and the conservation lab that are controlled by collections staff. 2 Board of Commissioners Meeting 05/20/2013 3- 1 -2 Proposed changes to CFM's Collection Policy NHC Commissioners meeting May 2013 B. In the absence of collections stafE collections storage areas may not be entered without prior permission—except if the elevator control rooms must be accessed, or in case of emergency. In those situLitions Lilly contractors must be accompanied by a NHC staff person. C. With collections staff present, collections storage areas may be entered by the director, housekeeping stc-iff, ex" hibits staff(f(--)r the purpose of accessin exchibit,mounts, f-Urniture, etc.'), 9 and education staff(for the purpose of accessing the Demonstration collection or laLindry). D. Collections volunteers and interns are not allowed to work in collections storage unless they Lire being supervised by collections staff. E. Maintenance workers and contractors may be allowed to work in collections storage but must be supervised by aa CFM sta,-ff person at all times. If such work requires the protection or relocLition of an artifida, it must be done by a collections staff member. F. Specia-lists, such as appraisers, conservators, etc., may access permai,ient collections oblects with the approval of the curator, and where possible, will be supervised by collections staff. G. When Permai,ient Collections oblects are exhibited, secured vitrines, lockable cases, physical barriers, ai,id/or security mounts must be used. H. When Permai,ient Collections oblects are used in public progranis or other educLitional activities, secured vitrines, bc-)c kable cases, physical barriers, and/or security mounts must be used and collections staff must be present. 1. Permanent Collections ob be removed from storage or exhibit areas without the lects may not a permission of collections staff, and then only by collections staff, unless in an emergency. J. Objects fkom the collection may not be used as office decor in the museum or by, borrowers. K. Objects from the collection should not be stored or exhibited where food and/or drinks Lire consumed. L. The general public can only access the collection with the approval of collections staff or the director. M. With prior approval or notification, visitors may be allowed to tour collections storage but will be escorted by collections staff or the director at all times. 3 Board of Commissioners Meeting 05/20/2013 3- 1 -3 Proposed changes to CFM's Collection Policy NHC Commissioners meeting May 2013 N. Outside researchers may access CFM's collections by appointment but must be supervised by collections staff at all times. Basic catalogue information on objects may be provided to researchers. Restricted information not provided to researchers includes the object's insurance value, and the donor's contact information. 0. T"o access CFM's photographic collections, researchers will examine copies, not-the original image. Researchers must receive prior approval by the Curator to access origina I images in the collection. P. Collections records Lire comprised of paper files and computerized catalogue records and are accessible to collections staff and trained collections volunteers. Only,collections staff and trained collections volunteers may enter or change data in the computer database. Selected CFM staff the director, exhibits coordinator, public relations specialist, and educators have access to the computerized collections records in a read-only format. Q. All use of the Permanent Collection sliall conform to la\vs and policies governing intellectual property, including copyrialit and fair use. R. Requests for use of images ftom the Permanent Collection, or of images of Permanent Collection o�jects, are covered by CFM's 1?e1_)roc1iictio1,,i Policy and Chapter 17. Pho -r( t , 1)1i.y/J;'i1ming. 11. DEMONSTRATION COLLECTION A.CFM's DeinonstrEttion Collection is kept in a separate area within collections storage. B.Collections staff manages the cataloguing and storage of the Demonstration Collection. C.Education staff has unlimited access to the Demonstration Collection, with the ability to move objects in and out of the storage area as they are needed for progranis and/or events. D.Items in the Demonstration Collection may be loaned to other institutions. While a Facility Report is not required of the loaning institution, some requirements, including the loan paperwork, will be executed as outlined in Chapter 7. LOANS. 111. RESEARCH LIBRARY A. The Research Library is non-circulating and intended primarily for the use of staff in developing exhibits and programs. It contains books, vertical files, unpublished manuscripts such as theses and dissertations—and video materials relating to the history and objects of the Lower Cape Fear. It also has copies of CFM's photographic collections organized into binders. 4 Board of Commissioners Meeting 05/20/2013 3- 1 -4 Proposed changes to CFM's Collection Policy NHC Commissioners meeting May 2013 B. Outside researchers may access CFM's library by appointment. Staff must supervise researchers in the library. . 11 of video materials will be considered on a case-by-c-se basis. C. Requests for copies IV. MUSEUM USE A.CFM's Museum Use Collection is stored separately from the permanent collection. B. Museum staff has unlimited access to the Museum Use Collection. V. IMAGE ARCHIVE A. Images contained in the Image Archive are not owned by CFM and should be used only for internal CFM projects. B. CFM cannot give permission for the use of images in the Image Archive by outside individuals or organizations. V'I. INCOMING LOANS/REPOSITOIZY COLLECTIONS A. Only, collections staff will handle incoming loans and repository collections. B. Collections staff will not clean, repair, restore, or otherwise alter these o�jects without the written permission of the owner/lender. C. Written permission must be obtained from the owner/lender for others to access these ob�jects. D. Written permission must be obtained ftom the owner/lender for staff and the general public to use images of these ob' 9 ects. 1.4. APPRAISAI-jS [Paragraph reworked:] H. CFM prioritizes objects for appraisal based on the following criteria: • L-7xhibitioii. T"he 6j ect is slated fbr exhibition, and an appraisal is needed bef re it goes on display and becomes accessible to the public. • kPilgorkince. T"he o�ject is deemed to be of immense historical value to CFM and its community and tlieref(--.)re merits an appraisal. • Awtilciblefiliclilig. Funding becomes a priority when a significant object is identified as in critical need of appraisal. 16. RIGHTS & R.EPRDDUCTIONS [Sentence added to the end of paragraph A.:] 5 Board of Commissioners Meeting 05/20/2013 3- 1 -5 Proposed changes to CFM's Collection Policy NHC Commissioners meeting May 2013 (See I?ej_)rocIiictio1,,i PolicY thEtt i S­ L-11'S­tributed externally upon request.') [New paragraph added:] C. Requests to reproduce an o�j ect from the Permanent Collection will be consiclered on aa case- by,-case ba-sis. 6 Board of Commissioners Meeting 05/20/2013 3- 1 -6 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 CONSENT ITEM: 4 DEPARTMENT: PRESENTER(S): Ruth Haas,Museum Director CONTACT(S):Barbara Rowe,Museum Curator SUBJECT: Approval of Four Donations for Accession into the Museum's Permanent Collection BRIEF SUMMARY: The Museum collects objects pertaining to the history, science, and cultures of the Lower Cape Fear region. Submitted for approval are four donations to be added to the Museum's permanent collection. Donations are carefully documented. The Curator reviews each item's provenance, condition, relevance to the collection, potential for exhibition, and room required for storage. A report on each object is reviewed carefully by the Director and Collections Committee. The objects presented have passed this scrutiny and were approved by the Museum Advisory Board at the meeting on April 17,2013. Each item offered has a special story to preserve. From a 1924 diploma from New Hanover High School, to call sheets and a prop from TV episodes filmed locally, to a prehistoric Mastodon tooth,the objects document 300 years of the region's stories. STRATEGIC PLAN ALIGNMENT: Intelligent Growth and Economic Development Enhance and add recreational, cultural and enrichment amenities RECOMMENDED MOTION AND REQUESTED ACTIONS: Accept four donations of regional artifacts into the Cape Fear Museum Permanent Collection. ATTACHMENTS: Accession Chart COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 4-0 U � � O � � g�. 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This process is a recommended step in effective collections management. The items recommended for deaccession have all been reviewed by the Curator, Director, Collections Committee, and Museum Advisory Board. Recommendations for disposition are also provided. Most items are identified for public auction, a procedure which removes the sale from immediate conflict of interest with the Museum. Income earned from items sold at auction goes into a restricted account used to purchase new artifacts for the collection or to conserve objects already in the collection. An object may also be recommended for transfer to another collecting institution. STRATEGIC PLAN ALIGNMENT: Intelligent Growth and Economic Development Enhance and add recreational, cultural and enrichment amenities RECOMMENDED MOTION AND REQUESTED ACTIONS: Accept the recommendation of the Museum Advisory Board to deaccession thirty-four (34) items identified on the attached list for deaccession from the Museum's Permanent Collection ATTACHMENTS: Deaccession Chart COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. 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U 4 U� .� U '� �y Q �: Q O 11ftSt3t'1 ,wf_, Qj ct i �. gds€:tq ��r ��.' .y + - �•� �, t � r �I Q Ct Ct �,,, �'—+ ;� O `� �`t �,,,•'� '�, j, 1,#+{ 'r Ill''#1{��s<< ' ti/ ...� V L Jk ti/ III p ti/ (� •O � i}} s �1 6TO O 60 T rl "moo. 7 ,� f� .mots ^ `+ cV1 A O oc oc •r � M Z 05/20/2013 5- 1 -9 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 CONSENT ITEM: 6 DEPARTMENT: PRESENTER(S): Michelle Harrell, Collector of Revenue CONTACT(S):Michelle Harrell, Collector of Revenue SUBJECT: Approval of April 2013 Tax Collection Reports BRIEF SUMMARY: Tax collection reports through the month of April 2013 are submitted for approval. STRATEGIC PLAN ALIGNMENT: Superior Public Health, Safety and Education Keep the public informed on important information RECOMMENDED MOTION AND REQUESTED ACTIONS: Approve the reports. ATTACHMENTS: April 2013 Collection Reports COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 6-0 m tD N Ln tD m tD ul N r-I M r-I N �D O M r-I tD N O M 0) tD I� ::1- N r-I Ql N qt I� 111 rV M N r� Ql M N tD t6 N M U1 M I..f) r-I lD O 111 O N N Ol 00 r-i 00 111 iD N iD N 111 O N tD tD M I* I� O 00 M A O o0 O \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 01 N tD M r-i O r-I r-I M I� O r-I Ln Ln O 00 Ln i- 00 � M a O O O Ql O Q0 - r-I 0) O al O 0) N M �_ Ln � � tD N O N 00 Ln M L 111 Ln r-i M tD Ln Ln V U 4.1-1- Vl. �n- r-I M I� M r-i M r-I M 00 r-I I� N N O 00 - N O r-I M lD r-I M Ol N r-I tD 00 1N0 dl I� M I� lD 00 r-I r-I O M M M r4 V) 00 0D r1 00 00 tD 1 1 Ln O M � N 1_f) M 111 � O tD tD aj O 1.n Ln � O O O \ � \ \ \ \ \ \ 1 \ 1 \ \ \ U N O O r-i 01 01 I� U R::zj- Ln 00 � r-I O ;:1- iE r-i r-I r-j N � a tD F 00 N Ln ;:j- � r-i r-I N 01 00 N Ln lD aj N N 00 � r-I lD r-I lD > N N r-I O O O O -C/)- -(./)- -(./)- -(./)- -(./)- -(./)- 4j)- 4j/ -Lr. -Vl- -Vl- -tf} -V)- Ol lD 00 r-i 111 Ol I� M 00 I� r-I N 111 M 1_f) Ol N Ol I� 00 r1 lD r1 00 00 � tD O I� r-I iOl 00 N O r�-I r1 00 OM M 00 00 O O N 111 r-I M r-I N O Ql N R::I- r-I M M O Ln \ \ \ \ \ \ \ \ \ \ \ \ \ \ Q O dl r-i N � r i w Q r-I r-I O M M O Ln 111 Ol lD N a r-I O I� M r-I N r-i i r1 N 00 N lD M r-I t0 ft3 r-I r-I r-I � c6 M O O O � � N a i Ol 111 M I� 00 M lD r-I 111 Ol tD o 111 r-i 11) Q lD N 00 N Ln O N tD 111 Ln M tD 4- lD lD lD O O tD O o0 r4 o0 I-� O r-i i M Ln N O Ln N M M 00 O I� I� r-I r-I N O Ol I� 00 O lD N r-I 00 Ln r- tD 00%CL % }, lD O R::i- r-i Ln 1.n N }, 1.n � 00 Ol 00 I� u N al 00 1n N c N M O Ql O 00 l D 1n I N -) W Ql r1 00 w r1 I� W r1 r-I — M M M — '_ r1 r1 r1 00 V O DC DC V t � � � � � � -Ln qj)- � � � qj,). -cnn -Ln O 2 -0 � a) (L) 4-1 V bu 4-J V O c tm 0 4-J 4-j rN-I M c: +-j fQ O - N V 00 G� � V pA cn � bA U +r U _ = N cn _ U N +r N � cn N M 4-J N � cn z V LA a a u o u N On a a � u o Board of Commissioners Meeting 05/20/2013 6- 1 - 1 Ln O M I� O N Ln O M N M tD I� O lfl lD O Ln 0 M O r-I 00 M O 00 O tD O M � r4 a� N Ln M r4 O Ln 4 O r-i �6 r-� N �6 Ln Rzl- � O lD Rzl- N O N 00 O M I� tD � tD � 00 O Ln N I� r-I Ol Ln r-I Ln M r-I O O I� 00 Ol 0) O r-I I� o Ln 00 Ln M Ol N I� Ln M N r-i a) Ol I� tD N W N N r-I 00 00 00 M O d) O V U I� N M N Ln r-I I� r-I r-I I� M r-I tD I;t N M N Ln tD I;t O M O N r-i r-I M M 4 o0 O lD O r-I 4 r4 O1 O I-� Ln Ln 00 r4 O Ln O lD lD M r-i M M w 'A M � � M M M tD M N M M r-I O w M -;t 00 T r-i 00 00 r-I ;:I- tD \ \ \ \ �/ N. \ \ \ 1 1 �/ 1 \ U O w Ln I� o •V M r-I r-i M I� Ln � M O \ r-I r-I Ln Ln N Ln Ln qt r-I w a) r-I r-I O > O O 00 O O O M Ln M G M Ln rn O tD M M M M � M M M O r-i tD I� Ln M O) r1 M I� r-I O N M 4 lD lD N I-� lD I-� >` 00 M 01 N M I-� N i r-I M N M O O r-I r-I M r-I M M 00 O a) Ql r-I M r-i M 00 a) M r-i r-I Ol r-I Ln r1 I� M 0 M r-i N M 00 Q 0 r-i r-i Ol tD M Q a) 00 00 000 O t.6 4 CY) 4-J O O O CL o_ GC 4-J � M dl M O r-I N tD Ln N M tD I� O N V � Ln O O O M r-I r-I 00 M M 00 r-I Ln N lD (.6 N r-I r-I O) lD I< Ln r-I o0 r-I r-I I-� Q N r-I r1 N O N M tD tD O I� N M V O M M � 00 Ln N ^^,, O O O Ln Ol W \ \ \ \ \ \ \ W \ \ \ \ \ \ �. +-' Ln tD M I� O lD c O +-' N N O 00 r-I M t }, LO Ln r1 M 00 � r1 }, tD tD M N +, cn N N r-i O v� LU 00 LU O 00 V 'i i iz 4-1 Q) (L) u Q U N � N 4 V O p ra O p p ca O L= N s m V Q m V > � 4 r a, x C: 4 c: L ?�O i :3 N 4-J (n N 4-J 4J 0 � � _ L- 3 v 0 O v Q z V U-) a a u O u UO) a a �- u O O O Board of Commissioners Meeting 05/20/2013 6- 1 -2 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 CONSENT ITEM: 7 DEPARTMENT: PRESENTER(S): Cam Griffin,Budget Director CONTACT(S):Cam Griffin,Budget Director SUBJECT: Adoption of Budget Amendments BRIEF SUMMARY: The following budget amendments amend the annual budget ordinance for the fiscal year ending June 30, 2013. 13-222- Sheriffs Office 13-228 - Sheriffs Office 13-223 - Social Services 13-227- Social Services 13-225 -Museum 13-226-Parks&Gardens STRATEGIC PLAN ALIGNMENT: Strong Financial Performance Control costs and manage to the budget RECOMMENDED MOTION AND REQUESTED ACTIONS: Adoption of the ordinance for the budget amendments listed. ATTACHMENTS: B/A 13-222 B/A 13-228 B/A 13-223 B/A 13-227 B/A 13-225 B/A 13-226 COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. Board of Commissioners Meeting 05/20/2013 7-0 COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 7-0 AGENDA: May 20,2013 NEW HANOVER COUNTY BOARD OF COMMISSIONERS AN ORDINANCE AMENDING THE FISCAL YEAR 2013 BUDGET BY BUDGET AMENDMENT 13- 222 BE IT ORDAINED by the Board of County Commissioners of New Hanover County,North Carolina,that the following Budget Amendment 13-222 be made to the annual budget ordinance for the fiscal year ending June 30,2013. Section 1: Details of Budget Amendment Strategic Focus Area: Superior Public Health, Safety and Education Strategic Objective(s): Increase public safety/crime prevention Fund: General Department: Sheriffs Office Expenditure: Decrease Increase Sheriff s Office $459571 Total $0 $459571 Revenue: Decrease Increase Sheriff s Office $459571 Total $0 $459571 Section 2: Explanation To budget reimbursement of$34,694 for expenses for the Sheriffs Office personnel who worked during the 2013 Presidential Inauguration in Washington,D.C.Expenses reimbursed include salaries and wages,mileage and fuel reimbursement. The reimbursement totally covers the County's expense. The remaining funds of $10,877 are reimbursement for FBI and Vice overtime and lab fees expenses incurred by the Sheriff s Office while working on FBI cases. Section 3: Documentation of Adoption This ordinance shall be effective upon its adoption. NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of New Hanover County,North Carolina,that the Ordinance for Budget Amendment 13-222,amending the annual budget ordinance for the fiscal year ending June 30,2013,is adopted. Adopted,this 20th day of May,2013. (SEAL) Woody White,Chairman ATTEST: Sheila L. Schult,Clerk to the Board Board of Commissioners Meeting 05/20/2013 7- 1 - 1 AGENDA: May 20,2013 NEW HANOVER COUNTY BOARD OF COMMISSIONERS AN ORDINANCE AMENDING THE FISCAL YEAR 2013 BUDGET BY BUDGET AMENDMENT 13- 228 BE IT ORDAINED by the Board of County Commissioners of New Hanover County,North Carolina,that the following Budget Amendment 13-228 be made to the annual budget ordinance for the fiscal year ending June 30,2013. Section 1: Details of Budget Amendment Strategic Focus Area: Superior Public Health, Safety and Education Strategic Objective(s): Increase public safety/crime prevention Fund: General Department: Sheriffs Office Expenditure: Decrease Increase Sheriff s Office $3009000 Total $0 $3009000 Revenue: Decrease Increase Sheriff s Office $3009000 Total $0 $3009000 Section 2: Explanation To budget additional funds received from the Statewide Misdemeanant Confinement Program(SMCP)for housing inmates due to the implementation of the SMCP and the Justice Reinvestment Act of 2011. This caused an increase in inmate population,which resulted in increased expenditures,such as, supplies,food, medical,equipment,etc.,which will be offset by the increase in revenue.Additional estimated revenue of $400,000 is expected to be received that is not budgeted and will be returned to fund balance at year end. Section 3: Documentation of Adoption This ordinance shall be effective upon its adoption. NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of New Hanover County,North Carolina,that the Ordinance for Budget Amendment 13-228,amending the annual budget ordinance for the fiscal year ending June 30,2013,is adopted. Adopted,this 20th day of May,2013. (SEAL) Woody White,Chairman ATTEST: Sheila L. Schult,Clerk to the Board Board of Commissioners Meeting 05/20/2013 7-2- 1 AGENDA: May 20,2013 NEW HANOVER COUNTY BOARD OF COMMISSIONERS AN ORDINANCE AMENDING THE FISCAL YEAR 2013 BUDGET BY BUDGET AMENDMENT 13- 223 BE IT ORDAINED by the Board of County Commissioners of New Hanover County,North Carolina,that the following Budget Amendment 13-223 be made to the annual budget ordinance for the fiscal year ending June 30,2013. Section 1: Details of Budget Amendment Strategic Focus Area: Superior Public Health, Safety and Education Strategic Objective(s): Provide health/wellness education,programs,and services Fund: General Department: Social Services Expenditure: Decrease Increase Social Services $676 Total $0 $676 Revenue: Decrease Increase Social Services $676 Total $0 $676 Section 2: Explanation To budget an additional allocation of$676 contributed by Piedmont Natural Gas(PNG)customers,employees and corporate donations.Allocations are only made to counties who have PNG customers,and are based on the number of PNG residential customers in each county. Counties can utilize Share the Warmth funds until exhausted or until the end of the heating season. Section 3: Documentation of Adoption This ordinance shall be effective upon its adoption. NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of New Hanover County,North Carolina,that the Ordinance for Budget Amendment 13-223,amending the annual budget ordinance for the fiscal year ending June 30,2013,is adopted. Adopted,this 20th day of May,2013. (SEAL) Woody White,Chairman ATTEST: Sheila L. Schult,Clerk to the Board Board of Commissioners Meeting 05/20/2013 7-3- 1 AGENDA: May 20,2013 NEW HANOVER COUNTY BOARD OF COMMISSIONERS AN ORDINANCE AMENDING THE FISCAL YEAR 2013 BUDGET BY BUDGET AMENDMENT 13- 227 BE IT ORDAINED by the Board of County Commissioners of New Hanover County,North Carolina,that the following Budget Amendment 13-227 be made to the annual budget ordinance for the fiscal year ending June 30,2013. Section 1: Details of Budget Amendment Strategic Focus Area: Superior Public Health, Safety and Education Strategic Objective(s): Provide health/wellness education,programs,and services Fund: General Department: Social Services Expenditure: Decrease Increase Social Services $4009000 Total $4009000 $0 Revenue: Decrease Increase Social Services $4009000 Total $4009000 $0 Section 2: Explanation The North Carolina Division of Childcare Development&Earlier Education(DCD&EE)has notified the New Hanover County Department of Social Services(DSS)that the state subsidy funding for child-care services is being reduced by$400,000 for FY12-13 due to sequestration. This will require DSS to eliminate all of their time-limited daycare vouchers as of May 31,2013,which will affect 417 children. This reduction will impact the parents'ability to maintain or accept employment.A time-limited voucher is funding provided by DCD&EE to provide temporary funds for daycare services for a specified period of time. DSS is required to inform families that their daycare assistance is only for a temporary period when issuing these vouchers. Due to the sequestration of funds,the time-limited funding will end as of May 31,2013,which means families lose their daycare assistance and are put back on the waiting list to obtain services. Sequestration will also affect the state subsidy funding in FY 13-14,which will result in a reduction of child- care services to clients,thus reducing expenses and revenues. Details are unknown at this time. Section 3: Documentation of Adoption This ordinance shall be effective upon its adoption. NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of New Hanover County,North Carolina,that the Ordinance for Budget Amendment 13-227,amending the annual budget ordinance for the fiscal year ending June 30,2013,is adopted. Adopted,this 20th day of May,2013. (SEAL) Woody White,Chairman ATTEST: Sheila L. Schult,Clerk to the Board Board of Commissioners Meeting 05/20/2013 7-4- 1 AGENDA: May 20,2013 NEW HANOVER COUNTY BOARD OF COMMISSIONERS AN ORDINANCE AMENDING THE FISCAL YEAR 2013 BUDGET BY BUDGET AMENDMENT 13- 225 BE IT ORDAINED by the Board of County Commissioners of New Hanover County,North Carolina, that the following Budget Amendment 13-225 be made to the annual budget ordinance for the fiscal year ending June 30,2013. Section 1: Details of Budget Amendment Strategic Focus Area: Superior Public Health, Safety and Education Strategic Objective(s): Support programs to improve educational performance Fund: General Fund Department: Museum Expenditure: Decrease Increase Museum $169000 Total $0 $169000 Revenue: Decrease Increase Museum $169000 Total $0 $169000 Section 2: Explanation The National Endowment for the Arts has awarded the Museum a grant for$16,000 for The Big Read program,which is designed to revitalize the role of literature in American culture and to encourage citizens to read for pleasure and enlightenment. The grant requires a 1:1 match;however,the$16,000 match will be provided by collaborating partners. The Big Read book selected for this project is The Things They Carried,by Tim O'Brien,who weaves stories from the perspective of American soldiers in Viet Nam.Mr. O'Brien will come to Wilmington to lead discussions during the project.New Hanover County Library is the sponsoring library for the grant and is joined by UNCW Randall Library and Cape Fear Community College Library. In addition to reading groups from these institutions,New Hanover County High Schools and the Literacy Council will sponsor book discussions.Programming will be provided by the World War II Wilmington Home Front Heritage Coalition,USS North Carolina Battleship,Cameron Art Museum,WHQR and Cape Fear Museum,who will be hosting"Mail Call," a Smithsonian Institution Traveling Exhibit about care packages and correspondence received by soldiers from the Revolution to the present.NHC-TV and WHQR are providing in-kind publicity match. However,because of the community partnerships, compelling nature of the topic,and visit by the author,the project should receive extensive exposure in all area media. Contacts have begun with area military installations to encourage involvement of personnel stationed in the Lower Cape Fear. The project will enlist participation in holiday campaigns to remember active duty and veteran soldiers through care packages and cards. Section 3: Documentation of Adoption This ordinance shall be effective upon its adoption. NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of New Hanover County,North Carolina,that the Ordinance for Budget Amendment 13-225,amending the annual budget ordinance for the fiscal year ending June 30,2013,is adopted. Adopted,this 20th day of May,2013. (SEAL) Woody White,Chairman ATTEST: Sheila L. Schult,Clerk to the Board Board of Commissioners Meeting 05/20/2013 7-5- 1 AGENDA: May 20,2013 NEW HANOVER COUNTY BOARD OF COMMISSIONERS AN ORDINANCE AMENDING THE FISCAL YEAR 2013 BUDGET BY BUDGET AMENDMENT 13- 226 BE IT ORDAINED by the Board of County Commissioners of New Hanover County,North Carolina, that the following Budget Amendment 13-226 be made to the annual budget ordinance for the fiscal year ending June 30,2013. Section 1: Details of Budget Amendment Strategic Focus Area: Effective County Management Strategic Objective(s): Increase efficiency/quality of key business processes Fund: General Department: Parks and Gardens Expenditure: Decrease Increase Parks and Gardens Capital Outlay/Equipment $46,000 Total $0 $469000 Revenue: Decrease Increase Parks and Gardens Sale of Fixed Assets $46,000 Total $0 $469000 Section 2: Explanation To record the trade-in allowances of one(1)JD 5320 Tractor,(1)JCB 214 Backhoe,and(1)New Holland LS 170 Skidsteer offered for the purchase of(3)Kubota L 3800 Diesel Tractors. Section 3: Documentation of Adoption This ordinance shall be effective upon its adoption. NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of New Hanover County,North Carolina,that the Ordinance for Budget Amendment 13-226,amending the annual budget ordinance for the fiscal year ending June 30,2013,is adopted. Adopted,this 20th day of May,2013. (SEAL) Woody White,Chairman ATTEST: Sheila L. Schult,Clerk to the Board Board of Commissioners Meeting 05/20/2013 7-6- 1 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 REGULAR ITEM: 8 DEPARTMENT: PRESENTER(S): County Commissioners and Chris Coudriet, County Manager CONTACT(S):Tracy Dawson,Human Resources Specialist SUBJECT: Presentation of Service Awards to Retirees and Employees and Introduction of New Employees BRIEF SUMMARY: Service awards will be presented to retirees and employees.New employees will be introduced and invited to have their photo taken with the Board of Commissioners to be placed on the County's website. STRATEGIC PLAN ALIGNMENT: Effective County Management Recognize and reward contribution RECOMMENDED MOTION AND REQUESTED ACTIONS: COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Present service awards,recognize new employees and take photo. COMMISSIONERS'ACTIONS: Presented service awards,recognized new employees and took photo. Board of Commissioners Meeting 05/20/2013 8-0 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 REGULAR ITEM: 9 DEPARTMENT: Commissioners PRESENTER(S): Marianna B. Stacy and Jane Jones from The Cape Fear Elder Abuse Prevention Network CONTACT(S):Chris Coudriet, County Manager SUBJECT: Consideration of Elder Abuse Awareness Month Proclamation BRIEF SUMMARY: June 15, 2013 is World Elder Abuse Awareness Day. The Cape Fear Elder Abuse Prevention Network requests the Board of Commissioners to recognize June as Elder Abuse Awareness Month in New Hanover County. The proclamation will help bring awareness of this problem in our community. Members of The Cape Fear Elder Abuse Prevention Network will attend the meeting. STRATEGIC PLAN ALIGNMENT: Superior Public Health, Safety and Education Keep the public informed on important information RECOMMENDED MOTION AND REQUESTED ACTIONS: Adopt the proclamation. ATTACHMENTS: Letter of Request Elder Abuse Proclamation COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 9-0 R E C E I V E D MAR 2 101 z N H C, 0 0 C C fie �i412 OF WILMINGTON ,a +ion uum of Lykso&Chokw March 25�", 2013 New Hanover County Board of Commissioners C/o Sheila Schult, Clerk to the Board 23o Government Center, suite 175 Wilmington, North Carolina 28403 Dear Ms. schult and Commissioners: In mid 20o6, a group of area professionals and volunteers serving the local senior population,formed The Cape Fear Elder Abuse Prevention Network. our ultimate goal is to STOP abuse of the elderly by raising awareness through educating the community on the forms of Elder Abuse,how to identify it and what can be done to help prevent Elder Abuse. June 15th, 2013 is world Elder Abuse Awareness Day and we are again working to raise awareness in our area. As in past years,pocket cards,brochures and posters about elder abuse are being distributed. our"The Preventers"are educating by Presenting vignettes that depict the forms of elder abuse, neglect and exploitation to the public,to professionals in skilled/assisted living facilities,home health care agencies, and to the local medical and law enforcement communities. Rccently,we held a community event at The New Hanover County senior Center featuring a keynote speech by an Internationally-acclaimed Financial Elder Abuse expert, and have walk,Stroll and Roll events for Elder Abuse planned in New Hanover and surrounding counties during June of 2013. fiat& At the Mayxow, 2013 Commissioner's Meeting,we are requesting the New Hanover County Commissioners again adopt a resolution proclaiming June`Elder Abuse Awareness Month" in New Hanover County". copy of last years resolution is on file in your office and an updated copy is included with this letter. I,along with other members 6f our network will attend the Commissioner's meeting to receive the written proclamation upon notice that it is to be adopted. We hope the work of the Cape Fear Elder Abuse Prevention Network mares a significant contribution towards the prevention of Elder Abuse in our area. Thank you for your support over the past years. we look forward to halv=ing you join us again in this effort. Sincerely, Ar 7 aAAI�U� Marianna B. Stacy Community outreach Educator Brightmore of Wilmington mstaqY@ P -- -(910)392-6899 (910) 512-9948 Board of Commissioners Meeting 05/20/2013 9- 1 - 1 NEW HANOVER COUNTY BOARD OF COMMISSIONERS ELDER ABUSE AWARENESS MONTH PROCLAMATION WHEREAS, elder abuse is the broad term used to identify mistreatment of elderly and disabled adults; and WHEREAS, abuse and neglect of elderly and disabled adults is one of the most under-recognized and under- reported social problems in this country; and WHEREAS, the magnitude of the problem is likely to increase for several reasons, especially with the anticipated rise in the number of elderly population; and WHEREAS, mistreatment can take many forms: physical abuse, emotional abuse, sexual abuse, neglect by a caregiver, self-neglect, exploitation, and financial exploitation; and WHEREAS,between 500,000 to five million people suffer elder abuse every year; and WHEREAS, it is estimated that approximately one out of every fourteen cases of elder abuse is reported; and WHEREAS, abuse of the elderly is preventable. NOW, THEREFORE, BE IT PROCLAIMED by the New Hanover County Board of Commissioners that June 2013 is recognized as "Elder Abuse Awareness Month" in New Hanover County and that all residents and other jurisdictions are encouraged to become more aware of this problem and join in the prevention of elder abuse. ADOPTED this the 20th day of May, 2013. NEW HANOVER COUNTY Woody White, Chairman ATTEST: Sheila L. Schult, Clerk to the Board Board of Commissioners Meeting 05/20/2013 9-2- 1 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 REGULAR ITEM: 10 DEPARTMENT: DSS PRESENTER(S): LaVaughn Nesmith, Social Services Director and Brian Bocnuk, Social Services Manager CONTACT(S):Brian Bocnuk, Social Services Manager SUBJECT: Consideration of Foster Care Awareness Month Proclamation BRIEF SUMMARY: The Board of Commissioners is requested to approve the attached proclamation to recognize foster parents in our community and Foster Care Awareness Month. STRATEGIC PLAN ALIGNMENT: Superior Public Health, Safety and Education Keep the public informed on important information RECOMMENDED MOTION AND REQUESTED ACTIONS: Adopt proclamation. ATTACHMENTS: Proclamation COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 10-0 NEW HANOVER COUNTY BOARD OF COMMISSIONERS FOSTER CARE AWARENESS MONTH PROCLAMATION WHEREAS, in New Hanover County there are approximately 250 children of all ages in the custody of the Department of Social Services and of those children, over half reside in foster homes, group homes, hospitals and with relatives; and WHEREAS, it is the goal of this community to provide these children with safe, stable and nurturing family environments; and WHEREAS, we turn more and more to the family foster homes of New Hanover County to nurture the bodies and spirits of the children in our charge while our social workers support parents in building on their strengths to provide safe, permanent homes for their children to return to; and WHEREAS, foster parents frequently adopt their foster children, which results in a continual need for more foster families; and WHEREAS, May is singled out as Foster Care Awareness Month to be the one month we publicly recognize the tremendous contribution made by foster parents, numerous individuals and public and private organizations to the child welfare system and to the lives of the young somehow entangled in that system. NOW, THEREFORE, BE IT PROCLAIMED by the New Hanover County Board of Commissioners that May 2013 be recognized as "Foster Care Awareness Month" in New Hanover County. BE IT FURTHER RESOLVED THAT the New Hanover County Board of Commissioners, in recognition of Foster Care Awareness Month, thanks all foster mothers and foster fathers for their commitment of time and talents to these precious children and encourages all citizens to celebrate the contributions of foster parents and child welfare professionals. The New Hanover County Board of Commissioners further encourages the community, businesses, faith-based organizations and families to participate in efforts to recruit and support foster families in New Hanover County. ADOPTED this the 20th day of May, 2013. NEW HANOVER COUNTY Woody White, Chairman ATTEST: Sheila L. Schult, Clerk to the Board Board of Commissioners Meeting 05/20/2013 10- 1 - 1 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 REGULAR ITEM: 11 DEPARTMENT: PRESENTER(S): Rodney Q.Harris,New Hanover County Inspections Department Advisory Council Chairman CONTACT(S): Sheila L. Schult, Clerk to the Board; Chris O'Keefe, Planning & Inspections Department Director SUBJECT: New Hanover County Inspections Department Advisory Council Annual Update BRIEF SUMMARY: The New Hanover County Inspections Department Advisory Council will make its annual presentation to the Board of Commissioners. Attached is the information regarding this council. STRATEGIC PLAN ALIGNMENT: Superior Public Health, Safety and Education Keep the public informed on important information RECOMMENDED MOTION AND REQUESTED ACTIONS: Hear presentation. ATTACHMENTS: New Hanover County Inspections Department Advisory Council Information COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Hear presentation. COMMISSIONERS'ACTIONS: Heard presentation. Board of Commissioners Meeting 05/20/2013 11 -0 NEW HANOVER COUNTY INSPECTIONS DEPARTMENT ADVISORY COUNCIL Number of Members: 8, appointed in categories as follows: Commercial Builder, Electrical Contractor, Engineer, Mechanical Contractor, Plumbing Contractor, Residential Builder, and 2 At-large Term of Office: Three years Regular Meetings: The Council shall meet at least quarterly and may, at its discretion, establish a more frequent meeting schedule. Meetings are held at the New Hanover County Planning and Inspections Department, 230 Government Center Drive, Suite 110, Wilmington, NC. Action Creating Council: The County Commissioners established the Council on June 15, 1998. Membership increased to 8 on July 13, 1998. Purpose: The Council will provide advice and guidance to the Inspections Department to ensure consistent, timely, economical, professional, and efficient service as an integral part of the department's purpose to protect the lives and property of the citizens living in New Hanover County. CURRENT MEMBERS CATEGORY TERM OF OFFICE APPOINTMENT EXPIRATION Stephen Beacham Mechanical First 7/23/12 7/31/15 832 Gull Point Road Contractor Wilmington, NC 28405 443-5111(H) 798-4822(W) Anthony T. Dombroski, III Engineer First 7/23/12 7/31/15 2206 Acacia Drive Wilmington, NC 28403 620-3263(H)681-0801(W) Rodney Q. Harris, Chairman Residential Unexpired 1/19/10 7/31/10 7422 Fisherman Creek Drive Builder First 7/12/10 7/31/13 Wilmington, NC 28405 452-1151(H) 313-2468(W)443-3444(C) Mike Hayes At-Large First 7/12/10 7/31/13 1408 English Court Wilmington, NC 28411 279-0906 (C) 790-5700 David F. Michael Commercial First 7/20/09 7/31/12 5724 Oak Bluff Lane 28409 Builder Second 7/23/12 7/31/15 P.O. Box 4189 Wilmington, NC 28406 350-0226 (H) 392-5220 (W) James Britton Piner Electrical First 7/23/07 7/31/10 5614 Myrtle Grove Road Contractor Second 7/12/2010 7/31/13 Wilmington, NC 28409 799-3904 (H) 392-3055 (W) 279-0848 (C) Board of Commissioners Meeting 05/20/2013 11 - 1 - 1 NEW HANOVER COUNTY INSPECTIONS DEPARTMENT ADVISORY COUNCIL (CONT.) CURRENT MEMBERS CATEGORY TERM OF OFFICE APPOINTMENT EXPIRATION Randall Siegel Plumbing First 7/23/12 7/31/15 448 Marsh Oaks Drive Contractor Wilmington, NC 28405 686-0068(H)471-6766(C) David Lee Smith At-Large First 7/12/04 7/31/07 905 Saltwood Lane Second 7/23/07 7/31/10 Wilmington, NC 28411 Third 7/12/10 7/31/13 681-0394 (H) 362-7148 (W) 520-6395 (C) Dennis Bordeaux, Inspections Manager File: /Inspections Chris O'Keefe, Director B/C #40-7.12 New Hanover County Planning and Inspections Department 230 Government Center Drive, Suite 110 Wilmington, NC 28403 798-7175 Revised: 7/26/2012 Board of Commissioners Meeting 05/20/2013 11 - 1 -2 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 REGULAR ITEM: 12 DEPARTMENT: PRESENTER(S): Lisa Wurtzbacher,Finance Director CONTACT(S):Lisa Wurtzbacher,Finance Director and Wanda Copley, County Attorney SUBJECT: Consideration of a Resolution of the Board of Commissioners of the County of New Hanover, North Carolina Providing for the Issuance of Not to Exceed $55,000,000 General Obligation Community College Bonds, Series 2013A, $40,000,000 General Obligation Refunding Bonds, Series 2013B and $32,000,000 General Obligation Refunding Bonds, Series 2013C, of the County of New Hanover,North Carolina and Providing for Certain Other Related Matters BRIEF SUMMARY: Pursuant to and in accordance with a community college bond order adopted by the Board of Commissioners on September 2, 2008, the County proposes to issue bonds in the aggregate principal amount not to exceed $55,000,000 (the "new money bonds"). The County desires that the Local Government Commission sell these new money bonds through a competitive sale with a sale date on or about June 27, 2013. The County also desires to issue General Obligation Refunding Bonds in an amount not to exceed $72,000,000 (the "refunding bonds"). The County desires to sell these refunding bonds through a negotiated sale in accordance with the terms and conditions set forth in a Bond Purchase Agreement to be dated on or about June 12, 2013 among the County, the Commission, and the Underwriter.Under current economic conditions, staff believes it can achieve debt service savings through this refunding. The estimated net present value savings is a savings of$5.7 million or 8.61%. Staff proposes that the forms of the following documents relating to the transactions described above be approved, entered into and delivered as applicable,to effectuate the proposed financing: (1) the Bond Purchase Agreement; (2) the Preliminary Official Statement with respect to the New Money Bonds to be dated on or about May 241 2013,together with the Official Statement with respect to the New Money Bonds to be dated on or about June 4,2013 (collectively,the "New Money Bond Official Statement"); and (3) the Preliminary Official Statement with respect to the Refunding Bonds to be dated on or about June 5, 2013, together with the Official Statement with respect to the Refunding Bonds to be dated on or about June 121 2013 (collectively, the "Refunding Bond Official Statement," and together with the New Money Bond Official Statement,the "Official Statements"); and (4) the Escrow Agreement(as defined herein). STRATEGIC PLAN ALIGNMENT: Board of Commissioners Meeting 05/20/2013 12-0 Support programs to improve educational performance Intelligent Growth and Economic Development • Build and maintain infrastructure • Deliver value for taxpayer money RECOMMENDED MOTION AND REQUESTED ACTIONS: Consider and adopt resolution. ATTACHMENTS: Findings Resolution Bond Order Resolution Issuance Resolution Bond Order Notice of Adoption Preliminary Official Statement-New Money Bonds Bond Purchase Agreement Preliminary Official Statement-Refunding Bonds Escrow Agreement COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 12-0 A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE COUNTY OF NEW HANOVER, NORTH CAROLINA MAKING CERTAIN STATEMENTS OF FACT CONCERNING PROPOSED BOND ISSUE WHEREAS, the Board of Commissioners is considering the issuance of bonds of the County of New Hanover, North Carolina(the "County")which shall be for the following purposes and in the following maximum amount: Not to exceed $72,000,000 of General Obligation Refunding Bonds to pay the costs of refunding in advance of their maturities $31,325,000 aggregate principal amount of the County of New Hanover, North Carolina General Obligation Refunding Bonds, Series 2004 maturing on and after November 1, 2014, $7,500,000 aggregate principal amount of the County of New Hanover, North Carolina General Obligation School Bonds, Series 2006 maturing on and after February 1, 2017, and $27,500,000 aggregate principal amount of the County of New Hanover, North Carolina General Obligation School Bonds, Series 2007 maturing on and after February 1, 2018. WHEREAS, certain findings of fact by the Board of Commissioners must be presented to enable the Local Government Commission of the State of North Carolina to make certain determinations as set forth in Article 4 of Chapter 159 of the General Statutes, Section 52. NOW, THEREFORE, BE IT RESOLVED that the Board of Commissioners meeting in open session on the 20th day of May, 2013,has made the following factual findings in regard to this matter: A. Facts Regarding Necessity of Proposed Financing. The proposed bonds are necessary and expedient to lower debt service costs to the County. B. Facts Supporting the Amount of Bonds Proposed. The sums estimated for these bonds are adequate and not excessive for the proposed purpose. C. Past Debt Management Polices. The County's debt management policies have been carried out in compliance with law. The County employs a Finance Director to oversee compliance with applicable laws relating to debt management. The Board of Commissioners requires annual audits of County finances. In connection with these audits, compliance with laws is reviewed. The County is not in default in any of its debt service obligations. The County Attorney reviews all debt-related documents for compliance with laws. D. Past Budgetary and Fiscal Management Policies. The County's budgetary and fiscal management policies have been carried out in compliance with laws. Annual budgets are closely reviewed by the Board of Commissioners before final approval of budget ordinances. Budget amendments changing a function total or between functions are presented to the Board of Commissioners at regular Board of Commissioners meetings. The Finance Director presents financial information to Board of Commissioners which shows budget to actual comparisons annually and otherwise as the County Manager deems necessary or as a member of the Board of Commissioners may request. E. Retirement of Debt. The schedule for issuing the bonds does not require a property tax increase. The schedule for issuance calls for issuing all of the bonds in Fiscal Year 2013, but issuance may be delayed until such time as the County receives sufficient net present value savings therefrom. F. Financing Team. The County Manager and the Finance Director, with advice from the County Attorney, are hereby authorized and directed to (1) retain Parker Poe Adams & Bernstein LLP, Raleigh, North Carolina, as bond counsel, (2)retain Stephens Inc., Charlotte, North Carolina, and First Southwest Company, Charlotte, North Carolina, collectively as underwriter for the bonds, and (3) approve the selection of Pillsbury Winthrop Shaw Pittman LLP, New York,New York, as counsel to the underwriter. Adopted, this the 20th day of May 2013. NEW HANOVER COUNTY 1 Board of Commissioners Meeting 05/20/2013 12- 1 - 1 (SEAL) Woody White, Chairman ATTEST: Sheila L. Schult, Clerk to the Board 2 Board of Commissioners Meeting 05/20/2013 12- 1 -2 BOND ORDER AUTHORIZING THE ISSUANCE OF NOT TO EXCEED$72,000,000 GENERAL OBLIGATION REFUNDING BONDS OF THE COUNTY OF NEW HANOVER,NORTH CAROLINA WHEREAS, the County of New Hanover, North Carolina (the "County") has issued $47,425,000 aggregate principal amount of its General Obligation Refunding Bonds, Series 2004 (the "2004 Bonds"), $15,000,000 aggregate principal amount of its General Obligation School Bonds, Series 2006 (the "2006 Bonds"), and $50,000,000 aggregate principal amount of its General Obligation School Bonds, Series 2007(the "2007 Bonds"); WHEREAS, the Board of Commissioners (the "Board") of the County deems it advisable to refund $31,325,000 in aggregate principal amount of the 2004 Bonds maturing on and after November 1, 2014, $7,500,000 in aggregate principal amount of the 2006 Bonds maturing on and after February 1, 2017, and $27,500,000 in aggregate principal amount of the 2007 Bonds maturing on and after February 1, 2018; WHEREAS, an application has been filed with the Secretary (the "Secretary") of the Local Government Commission of North Carolina (the "Commission") requesting Commission approval of the bonds hereinafter described as required by the Local Government Bond Act, and the Secretary has notified the Board that the application has been accepted for submission to the Commission. NOW, THEREFORE, BE IT ORDERED by the Board of Commissioners of the County of New Hanover, North Carolina, as follows: Section 1. The Board deems it advisable to refund $31,325,000 in aggregate principal amount of the 2004 Bonds maturing on and after November 1, 2014, $7,500,000 in aggregate principal amount of the 2006 Bonds maturing on and after February 1, 2017, and $27,500,000 in aggregate principal amount of the 2007 Bonds maturing on and after February 1, 2018. Section 2. To raise the money required to pay the costs of refunding the 2004 Bonds, the 2006 Bonds, and the 2007 Bonds as set forth above, General Obligation Refunding Bonds of the County of New Hanover, North Carolina are hereby authorized and shall be issued pursuant to the Local Government Bond Act of North Carolina. The maximum aggregate principal amount of such General Obligation Refunding Bonds authorized by this bond order shall be and not exceed$72,000,000. Section 3. A tax sufficient to pay the principal of and interest on said General Obligation Refunding Bonds when due shall be annually levied and collected. Section 4. A sworn statement of the County's debt has been filed with the Clerk to the Board of Commissioners and is open to public inspection. Section 5. This bond order shall take effect on its adoption. The Clerk to the Board of Commissioners is directed to publish a notice of adoption as prescribed by The Local Government Bond Act, the bond order titled, "BOND ORDER AUTHORIZING THE ISSUANCE OF NOT TO EXCEED $72,000,000 GENERAL OBLIGATION REFUNDING BONDS OF THE COUNTY OF NEW HANOVER, NORTH CAROLINA", which was introduced at the meeting of the Board of Commissioners held on May 20, 2013. Adopted, this the 20th day of May 2013. NEW HANOVER COUNTY (SEAL) Woody White, Chairman 1 Board of Commissioners Meeting 05/20/2013 12-2- 1 ATTEST: Sheila L. Schult, Clerk to the Board 2 Board of Commissioners Meeting 05/20/2013 12-2-2 A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE COUNTY OF NEW HANOVER, NORTH CAROLINA PROVIDING FOR THE ISSUANCE OF NOT TO EXCEED $55,000,000 GENERAL OBLIGATION COMMUNITY COLLEGE BONDS, SERIES 2013A, $40,000,000 GENERAL OBLIGATION REFUNDING BONDS, SERIES 2013B AND $32,000,000 GENERAL OBLIGATION REFUNDING BONDS, SERIES 20130, OF THE COUNTY OF NEW HANOVER,NORTH CAROLINA WHEREAS, the Bond Order hereinafter-described has been adopted, and it is desirable to make provision for the issuance of the 2013 Bonds (as defined herein) authorized by said Bond Orders (as defined herein); WHEREAS, the County of New Hanover, North Carolina (the "County") desires to issue its not to exceed $55,000,000 General Obligation Community College Bonds, Series 2013A (the "2013A Bonds" or the "New Money Bonds"), its not to exceed $40,000,000 General Obligation Refunding Bonds, Series 2013B (the "2013B Bonds") and its not to exceed $32,000,000 General Obligation Refunding Bonds, Series 2013C (the "2013C Bonds" and together with the 2013B Bonds, the "Refunding Bonds"), and requests that the Local Government Commission (the "Commission") (a) sell the New Money Bonds through a competitive sale and (b) sell the Refunding Bonds through a negotiated sale to Stephens Inc. and First Southwest Company (collectively,the "Underwriter") in accordance with the terms and conditions set forth in a Bond Purchase Agreement to be dated on or about June 12, 2013 (the "2013B Bond Purchase Agreement") among the County, the Commission and the Underwriter relating to the 2013B Bonds and a Bond Purchase Agreement to be dated on or about June 12, 2013 (the "2013C Bond Purchase Agreement," and together with the 2013B Bond Purchase Agreement, the "Bond Purchase Agreements") among the County, the Commission and the Underwriter relating to the 2013C Bonds; WHEREAS, copies of the forms of the following documents relating to the transactions described above have been filed with the County and have been made available to the Board of Commissioners of the County(the "Board of Commissioners"): 1. the Bond Purchase Agreements; 2. the Preliminary Official Statement with respect to the New Money Bonds to be dated on or about May 24, 2013, together with the Official Statement with respect to the New Money Bonds to be dated on or about June 4, 2013 (collectively, the "New Money Bond Official Statement and 3. the Preliminary Official Statement with respect to the 2013B Bonds to be dated on or about June 5, 2013, together with the Official Statement with respect to the 2013B Bonds to be dated on or about June 12, 2013 (the "2013B Bond Official Statement") and the Preliminary Official Statement with respect to the 2013C Bonds to be dated on or about June 51 2013, together with the Official Statement with respect to the 2013C Bonds to be dated on or about June 12, 2013 (the "2013C Bond Official Statement, " and together with the New Money Bond Official Statement, the "Official Statements"); and 4. the Escrow Agreement(as defined herein). 1 Board of Commissioners Meeting 05/20/2013 12-3- 1 NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners as follows: Section 1. For purposes of this Resolution, the following words have the meanings ascribed to them below: "Arbitrage and Tax Regulatory Agreements" means the Arbitrage and Tax Regulatory Agreements executed by the County related to the 2013 Bonds. "Bond Orders" means, collectively, the Refunding Bond Order and the Community College Bond Order. "Code" means the Internal Revenue Code of 1986, as amended. Each reference to a section of the Code herein will be deemed to include the United States Treasury Regulations proposed or in effect with respect thereto. "Community College Bond Order" means the Bond Order authorizing $164,000,000 General Obligation Community College Bonds, adopted by the Board on September 2, 2008, effective when approved by the voters of the County at a referendum duly called and held on November 4, 2008. "Community College Projects" means the provision of facilities for Cape Fear Community College, including the construction and renovation of buildings for classrooms, laboratories, training facilities and administrative offices and the provision of related parking facilities, and including the acquisition and installation of furnishings and equipment and the acquisition of land or rights-in-land required therefore, and to pay capital costs of such improvements, pursuant to and in accordance with the Community College Bond Order. "Escrow Agent"means U.S. Bank National Association and any successor or assign. "Escrow Agreement"means the Escrow Agreement dated as of June 1, 2013 between the County and the Escrow Agent, and any amendments thereto. "Federal Securities" means (a) direct obligations of the United States of America for the timely payment of which the full faith and credit of the United States of America is pledged; (b) obligations issued by any agency controlled or supervised by and acting as an instrumentality of the United States of America, the timely payment of the principal of and interest on which is fully guaranteed as full faith and credit obligations of the United States of America (including any securities described in (a) or (b) issued or held in the name of the Trustee in book-entry form on the books of the Department of Treasury of the United States of America), which obligations, in either case, are held in the name of a trustee and are not subject to redemption or purchase prior to maturity at the option of anyone other than the holder; (c) any bonds or other obligations of the State of North Carolina or of any agency, instrumentality or local governmental unit of the State of North Carolina which are (i) not callable prior to maturity or (ii)as to which irrevocable instructions have been given to the trustee or escrow agent with respect to such bonds or other obligations by the obligor to give due notice of redemption and to call such bonds for redemption on the date or dates specified, and which are rated by Moody's, if the 2013 Bonds are rated by Moody's, and S&P, if the 2013 Bonds are rated by S&P, within the highest rating category and which are secured as to principal, redemption premium, if any, and interest by a fund consisting only of cash or bonds or other obligations of the character described in clause (a) or (b) hereof which fund may be applied only to the payment of such principal of and interest and redemption premium, if any, on such bonds or other obligations on the maturity date or dates thereof or the specified redemption date or dates pursuant to such irrevocable instructions, as appropriate; or (d) direct evidences of ownership of proportionate interests in future interest and principal payments on specified obligations described in (a) held by a bank or trust company as custodian, under which the owner of the investment is the real party in interest and has the 2 Board of Commissioners Meeting 05/20/2013 12-3-2 right to proceed directly and individually against the obligor on the underlying obligations described in (a), and which underlying obligations are not available to satisfy any claim of the custodian or any person claiming through the custodian or to whom the custodian may be obligated. "Moody's" means Moody's Investors Service, a corporation organized and existing under the laws of the State of Delaware, its successors and their assigns and, if such corporation for any reason no longer performs the functions of a securities rating agency, "Moody's" will be deemed to refer to any other nationally recognized rating agency other than S&P designated by the County. "Pricing Certificate" means the certificate of the County's Finance Director delivered in connection with the issuance of the 2013 Bonds which establishes the final maturity amounts, the interest payment dates and the provisions for redemption. "Refunded Bonds"means, collectively,the Refunded 2004 Bonds,the Refunded 2006 Bonds and the Refunded 2007 Bonds. "Refunded 2004 Bonds"means the 2004 Bonds maturing on and after November 1, 2014. "Refunded 2006 Bonds"means the 2006 Bonds maturing on and after February 1, 2017. "Refunded 2007 Bonds"means the 2007 Bonds maturing on and after February 1, 2018. "Refunding Bond Order" means the Bond Order authorizing $72,000,000 General Obligation Refunding Bonds, adopted by the Board on May 20, 2013, effective on its adoption. "S&P" means Standard & Poor's Ratings Services, a Standard & Poor's Financial Services LLC business, its successors and their assigns and, if such corporation for any reason no longer performs the functions of a securities rating agency, "S&P"will be deemed to refer to any other nationally recognized rating agency other than Moody's designed by the County. "2004 Bonds" means the $47,425,000 aggregate principal amount of its General Obligation Refunding Bonds, Series 2004. "2006 Bonds" means the $15,000,000 aggregate principal amount of the County's General Obligation School Bonds, Series 2006. "2007 Bonds" means the $50,000,000 aggregate principal amount of the County's General Obligation School Bonds, Series 2007. "2013 Bonds" means, collectively, the New Money Bonds, authorized under the Community College Bond Order and the Refunding Bonds, authorized under the Refunding Bond Order. Section 2. The County shall issue its 2013A Bonds in an aggregate principal amount not to exceed $55,000,000, its 2013B Bonds in an aggregate principal amount not to exceed $40,000,000, and its 2013C Bonds in an aggregate principal amount not to exceed$32,000,000. Section 3. The 2013 Bonds shall be dated as of their date of issuance. The 2013 Bonds shall pay interest semiannually on June 1 and December 1, beginning December 1, 2013, unless the County Finance Director establishes different dates in her Pricing Certificate. The 2013A Bonds are being issued to finance the Community College Projects pursuant to and in accordance with the Community College Bond Order. The 2013B Bonds are being issued to refund the Refunded 2006 Bonds and the Refunded 3 Board of Commissioners Meeting 05/20/2013 12-3-3 2007 Bonds pursuant to and in accordance with the Refunding Bond Order. The 2013C Bonds are being issued to refund the Refunded 2004 Bonds pursuant to and in accordance with the Refunding Bond Order. Section 4. The New Money Bonds are payable in annual installments on June 1 in each year and the Refunding Bonds are payable in annual installments on December 1 of each year, unless the County Finance Director establishes different dates in her Pricing Certificate. The maturities of the 2013 Bonds will be as set forth in the Pricing Certificate. Section S. The 2013A Bonds are to be numbered from "RA-1" consecutively and upward. The 2013B Bonds are to be numbered from "RB-1" consecutively and upward. The 2013C Bonds are to be numbered from "RC-1" consecutively and upward. All 2013 Bonds shall bear interest from their date at a rate or rates which will be hereafter determined on the sale thereof computed on the basis of a 360-day year of twelve 30-day months. Section 6. The 2013 Bonds are to be registered as to principal and interest, and the Finance Director of the County is directed to maintain the registration records with respect thereto. The 2013 Bonds shall bear the original or facsimile signatures of the Chairman of the Board of Commissioners or County Manager of the County and the Clerk to the Board of Commissioners of the County. An original or facsimile of the seal of the County is to be imprinted on each of the 2013 Bonds. Section 7. The 2013 Bonds will initially be issued by means of a book-entry system with no physical distribution of bond certificates made to the public. One bond certificate for each maturity will be issued to The Depository Trust Company, New York, New York ("DTC"), and immobilized in its custody. A book-entry system will be employed, evidencing ownership of the 2013 Bonds in principal amounts of $5,000 or integral multiples thereof, with transfers of beneficial ownership effected on the records of DTC and its participants pursuant to rules and procedures established by DTC. Interest on the 2013 Bonds will be payable to DTC or its nominee as registered owner of the 2013 Bonds in immediately available funds. The principal of and interest on the 2013 Bonds will be payable to owners of 2013 Bonds shown on the records of DTC at the close of business on the 15th day of the month preceding an interest payment date or a bond payment date. The County will not be responsible or liable for maintaining, supervising or reviewing the records maintained by DTC, its participants or persons acting through such participants. If (a)DTC determines not to continue to act as securities depository for the 2013 Bonds or (b)the Finance Director for the County determines that the continuation of the book-entry system of evidence and transfer of ownership of the 2013 Bonds would adversely affect the interests of the beneficial owners of the 2013 Bonds, the County will discontinue the book-entry system with DTC. If the County fails to identify another qualified securities depository to replace DTC, the County will authenticate and deliver replacement 2013 Bonds in accordance with DTC's rules and procedures. Section 8. If the Pricing Certificate designates a date for the 2013 Bonds on and after which the 2013 Bonds are subject to redemption, then such 2013 Bonds are subject to redemption before maturity, at the option of the County, from any money that may be made available for such purpose, either in whole or in part on any date on or after the date set forth in the Pricing Certificate, at the principal amount of the 2013 Bonds to be redeemed, together with interest accrued thereon to the date fixed for redemption, with such redemption premium, if any, designated for the 2013 Bonds in the Pricing Certificate. If the 2013 Bonds are subject to optional redemption and if less than all the 2013 Bonds are called for redemption, the County shall select the maturity or maturities of the 2013 Bonds to be redeemed in such manner as the County in its discretion may determine, and DTC and its participants shall determine which 2013 Bonds within a maturity are to be redeemed by lot;provided, however,that the portion of any 4 Board of Commissioners Meeting 05/20/2013 12-3-4 Bond to be redeemed must be in principal amount of $5,000 or integral multiples thereof and that, in selecting 2013 Bonds for redemption, each Bond is to be considered as representing that number of 2013 Bonds which is obtained by dividing the principal amount of such Bond by $5,000. When the County elects to redeem any 2013 Bonds, notice of such redemption of such 2013 Bonds, stating the redemption date, redemption price and identifying the 2013 Bonds or portions thereof to be redeemed by reference to their numbers and further stating that on such redemption date there are due and payable on each Bond or portion thereof so to be redeemed, the principal thereof and interest accrued to the redemption date and that from and after such date interest thereon shall cease to accrue, is to be given not less than 30 days nor more than 60 days before the redemption date in writing to DTC or its nominee as the registered owner of such 2013 Bonds, by prepaid certified or registered United States mail, at the address provided to the County by DTC, but any failure or defect in respect of such mailing will not affect the validity of the redemption. If DTC is not the registered owner of such 2013 Bonds, the County will give notice at the time set forth above by prepaid first class United States mail, to the then-registered owners of such 2013 Bonds or portions thereof to be redeemed at the last address shown on the registration books kept by the County. The County will also mail or transmit by facsimile a copy of the notice of redemption within the time set forth above (1)to the Commission and (2) to the Municipal Securities Rule Making Board (the "MSRB")in a electronic format as prescribed by the MSRB. Section 9. The 2013A Bonds and the provisions for the registration of the 2013A Bonds and for the approval of the 2013A Bonds by the Secretary of the Commission are to be in substantially the form set forth in the Appendix A hereto. The 2013B Bonds and the provisions for the registration of the 2013B Bonds and for the approval of the 2013B Bonds by the Secretary of the Commission are to be in substantially the form set forth in the Appendix B hereto. The 2013C Bonds and the provisions for the registration of the 2013C Bonds and for the approval of the 2013C Bonds by the Secretary of the Commission are to be in substantially the form set forth in the Appendix C hereto. Section 10. The County covenants that it will not take or permit, or omit to take or cause to be taken, any action that would adversely affect the exclusion from gross income of the recipient thereof for federal income tax purposes of the interest on the 2013 Bonds, and, if it should take or permit, or omit to take or cause to be taken, any such action, the County will take or cause to be taken all lawful actions within its power necessary to rescind or correct such actions or omissions promptly upon having knowledge thereof. The County acknowledges that the continued exclusion of interest on the 2013 Bonds from the owner's gross income for federal income tax purposes depends, in part, on compliance with the arbitrage limitations imposed by Section 148 of the Code. The County covenants that it will comply with all the requirements of Section 148 of the Code, including the rebate requirements, and that it will not permit at any time any of the proceeds of the 2013 Bonds or other funds under its control be used, directly or indirectly, to acquire any asset or obligation, the acquisition of which would cause the 2013 Bonds to be "arbitrage bonds" for purposes of Section 148 of the Code. The Finance Director is hereby authorized to execute an Arbitrage and Tax Regulatory Agreement with respect to the 2013 Bonds. Section 11. The Finance Director is hereby directed to create and establish a special fund to be designated "County of New Hanover, North Carolina General Obligation Bonds, Series 2013 Project Fund" (the "Project Fund") and within the Project Fund, one account for the proceeds of the 2013A Bonds (the "2013A Bonds Account"), one account for the proceeds of the 2013B Bonds (the "20138 Bonds Account") and one account for the proceeds of the 2013C Bonds (the "2013C Bonds Account"). The Finance Director shall deposit the proceeds from the sale of the 2013A Bonds in the 2013A Bonds Account of the Project Fund. From the proceeds of the 2013B Bonds,the State Treasurer shall transfer an amount as provided in the Pricing Certificate to the Escrow Agent for deposit in the Escrow Fund (as defined in the Escrow Agreement) created under the Escrow Agreement in accordance with the terms of the Escrow Agreement and transfer the balance of the proceeds from the sale of the 2013B Bonds to the 2013C Bonds Account. From the proceeds of the 2013C Bonds,the State Treasurer shall hold the amount provided in the Pricing Certificate needed to redeem the Refunded 2004 Bonds and transfer the balance of s Board of Commissioners Meeting 05/20/2013 12-3-5 the proceeds from the sale of the 2013C Bonds to the 2013C Bonds Account. On November 1, 2013, the State Treasurer shall transfer to DTC or its nominee as registered owner of the Refunded 2004 Bonds the amount needed to redeem the Refunded 2004 Bonds. The County Manager and Finance Director of the County are hereby authorized and directed to enter into the Escrow Agreement, a form of which has been made available to the Board, but with such changes, modifications, additions or deletions therein as shall to them seem necessary, desirable or appropriate,their execution thereof to constitute conclusive evidence of the Board's approval of any and all changes, modifications, additions or deletions therein from the form and content of the Escrow Agreement presented to the Board, and that from and after the execution and delivery of the Escrow Agreement, the County Manager and the Finance Director are hereby authorized, empowered and directed to do all such acts and things and to execute all such documents as may be necessary to carry out and comply with the provisions of the Escrow Agreement as executed. Funds on deposit in the 2013A Bonds Account shall be used to pay the costs of the Community College Projects, including the costs of issuance of the 2013A Bonds. Proceeds on deposit in the 2013B Bonds Account shall be used to pay the costs of issuance of the 2013B Bonds. Proceeds on deposit in the 2013C Bonds Account shall be used to pay the costs of issuance of the 2013C Bonds. Funds on deposit in the Project Fund shall be invested and reinvested by the Finance Director as permitted by the laws of the State of North Carolina. The Finance Director shall keep and maintain adequate records pertaining to each account and all disbursements from each account so as to satisfy the requirements of the laws of the State of North Carolina and assure that the County maintains its covenants with respect to the exclusion of the interest on the 2013 Bonds from gross income for purposes of federal income taxation. To the extent any funds remain in the 2013A Bonds Account on November 15, 2018, the Finance Director shall apply the remaining proceeds of the 2013A Bonds to pay interest on the 2013A Bonds on December 1, 2018. To the extent any funds remain in the 2013B Bonds Account on November 15, 2013, the Finance Director shall apply the remaining proceeds of the 2013B Bonds to pay interest on the 2013B Bonds on December 1, 2013. To the extent any funds remain in the 2013C Bonds Account on November 15, 2013, the Finance Director shall apply the remaining proceeds of the 2013C Bonds to pay interest on the 2013C Bonds on December 1, 2013. Section 12. Actions taken by officials of the County to select paying and transfer agents, and a bond registrar, or alternate or successor agents and registrars pursuant to Section 159E-8 of the Registered Public Obligations Act, Chapter 159E of the General Statutes of North Carolina, are hereby authorized and approved. Section 13. The Commission is hereby requested to (a) sell the 2012A Bonds through a competitive sale to the bidder whose bid results in the lowest interest cost to the City, determined on the basis of the net interest cost method and (b) sell the Refunding Bonds through a negotiated sale to the Underwriter pursuant to the terms of the Bond Purchase Agreements at a true interest cost not to exceed 2.50%. The form and content of the Bond Purchase Agreements are in all respects approved and confirmed, and the Chairman of the Board of Commissioners, the County Manager or the Finance Director of the County is hereby authorized, empowered and directed to execute and deliver the Bond Purchase Agreements for and on behalf of the County, including necessary counterparts, in substantially the form and content presented to the County, but with such changes, modifications, additions or deletions therein as he may deem necessary, desirable or appropriate, the execution thereof to constitute conclusive evidence of the Board of Commissioners' approval of any and all such changes, modifications, additions or deletions therein, and that from and after the execution and delivery of the Bond Purchase Agreements, the Chairman of the Board of Commissioners,the County Manager and the Finance Director of the County are hereby authorized, empowered and directed to do all such acts and things and to execute all such documents as may be necessary to carry out and comply with the provisions of the Bond Purchase Agreements as executed. Section 14. The Chairman of the Board of Commissioners, the County Manager, the Finance Director and the Clerk to the Board of Commissioners of the County are hereby authorized and directed 6 Board of Commissioners Meeting 05/20/2013 12-3-6 to cause the 2013 Bonds to be prepared and, when they shall have been duly sold by the Local Government Commission, to execute the 2013 Bonds and to turn the Refunding Bonds over to the registrar and transfer agent of the County for delivery through the facilities of DTC to the Underwriter. Section 15. The form and content of the Official Statements are in all respects authorized, approved and confirmed, and the Chairman of the Board of Commissioners, the County Manager, the Finance Director and the Clerk to the Board of Commissioners of the County are authorized, empowered and directed to execute and deliver the Official Statements in substantially the form and content presented to the Board of Commissioners, but with such changes, modifications, additions or deletions therein as the Chairman of the Board of Commissioners, County Manager or the Finance Director of the County may deem necessary, desirable or appropriate. Section 16. The Chairman of the Board of Commissioners, the County Manager, the Finance Director and the Clerk to the Board of Commissioners of the County are authorized and directed to execute and deliver for and on behalf of the County any and all additional certificates, documents, opinions or other papers and perform all other acts as may be required by the documents contemplated hereinabove or as may be deemed necessary or appropriate in order to implement and carry out the intent and purposes of this Resolution. Section 17. The County agrees, in accordance with Rule 15c2-12 (the "Rule") promulgated by the Securities and Exchange Commission (the "SEC") and for the benefit of the Registered Owners and beneficial owners of the 2013 Bonds, as follows: (1) by not later than seven months after the end of each Fiscal Year to the Municipal Securities Rulemaking Board (the "MSRB") in an electronic format as prescribed by the MSRB, the audited financial statements of the County for the preceding Fiscal Year, if available, prepared in accordance with Section 159-34 of the General Statutes of North Carolina, as it may be amended from time to time, or any successor statute, or if such audited financial statements are not then available, unaudited financial statements of the County for such Fiscal Year to be replaced subsequently by audited financial statements of the County to be delivered within 15 days after such audited financial statements become available for distribution; (2) by not later than seven months after the end of each Fiscal Year to the MSRB, (a) the financial and statistical data as of a date not earlier than the end of the preceding Fiscal Year for the type of information included under the captions "THE COUNTY--DEBT INFORMATION" and "--TAX INFORMATION" (excluding information on overlapping units) in the Official Statement referred to in Section 15 and (b) the combined budget of the County for the current Fiscal Year to the extent such items are not included in the audited financial statements referred to in clause(1)above; (3) in a timely manner not in excess of 10 business days after the occurrence of the event, to the MSRB,notice of any of the following events with respect to the 2013 Bonds: (a) principal and interest payment delinquencies; (b) non-payment related defaults, if material; (c) unscheduled draws on the debt service reserves reflecting financial difficulties; (d) unscheduled draws on any credit enhancements reflecting financial difficulties; (e) substitution of any credit or liquidity providers, or their failure to perform; Board of Commissioners Meeting 05/20/2013 12-3-7 (f) adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material events affecting the tax status of the 2013 Bonds; (g) modification of the rights of the beneficial owners of the 2013 Bonds, if material; (h) call of any of the 2013 Bonds, if material, and tender offers; (i) defeasance of any of the 2013 Bonds; 0) release, substitution or sale of any property securing repayment of the 2013 Bonds, if material; (k) rating changes; (1) bankruptcy, insolvency,receivership or similar event of the County; (m) the consummation of a merger, consolidation, or acquisition involving the County or the sale of all or substantially all of the assets of the obligated person, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to such actions, other than pursuant to its terms, if material; and (n) appointment of a successor or additional trustee or the change of name of a trustee, if material; and (4) in a timely manner to the MSRB, notice of the failure by the County to provide the required annual financial information described in (1) and (2) above on or before the date specified. The County agrees that its undertaking under this Paragraph is intended to be for the benefit of the registered owners and the beneficial owners of the 2013 Bonds and is enforceable by any of the registered owners and the beneficial owners of the 2013 Bonds, including an action for specific performance of the County's obligations under this Paragraph,but a failure to comply will not be an event of default and will not result in acceleration of the payment of the 2013 Bonds. An action must be instituted, had and maintained in the manner provided in this Paragraph for the benefit of all of the registered owners and beneficial owners of the 2013 Bonds. All documents provided to the MSRB as described in this Paragraph shall be provided in an electronic format as prescribed by the MSRB and accompanied by identifying information as prescribed by the MSRB. The County may discharge its undertaking described above by providing such information in a manner the SEC subsequently authorizes in lieu of the manner described above. The County may modify from time to time, consistent with the Rule, the information provided or the format of the presentation of such information, to the extent necessary or appropriate in the judgment of the County,but: (1) any such modification may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law or change in the identity, nature or status of the County; g Board of Commissioners Meeting 05/20/2013 12-3-8 (2) the information to be provided, as modified, would have complied with the requirements of the Rule as of the date of the Official Statement, after taking into account any amendments or interpretations of the Rule as well as any changes in circumstances; (3) any such modification does not materially impair the interest of the registered owners or the beneficial owners, as determined by nationally recognized bond counsel or by the approving vote of the registered owners of a majority in principal amount of the 2013 Bonds. Any annual financial information containing modified operating data or financial information will explain, in narrative form, the reasons for the modification and the impact of the change in the type of operating data or financial information being provided. The provisions of this Paragraph terminate on payment, or provision having been made for payment in a manner consistent with the Rule, in full of the principal of and interest on the 2013 Bonds. Section 18. Those portions of this Resolution other than Section 17 may be amended or supplemented, from time to time, without the consent of the owners of the 2013 Bonds if in the opinion of nationally recognized bond counsel, such amendment or supplement would not adversely affect the interests of the owners of the 2013 Bonds and would not cause the interest on the 2013 Bonds to be included in the gross income of a recipient thereof for federal income tax purposes. This Resolution may be amended or supplemented with the consent of the owners of a majority in aggregate principal amount of the outstanding 2013 Bonds, exclusive of 2013 Bonds, if any, owned by the County, but a modification or amendment(1)may not, without the express consent of any owner of 2013 Bonds, reduce the principal amount of any Bond, reduce the interest rate payable on it, extend its maturity or the times for paying interest, change the monetary medium in which principal and interest is payable, or reduce the percentage of consent required for amendment or modification and (2) as to an amendment to Section 21, must be limited as described therein. Any act done pursuant to a modification or amendment consented to by the owners of the 2013 Bonds is binding on all owners of the 2013 Bonds and will not be deemed an infringement of any of the provisions of this Resolution, whatever the character of the act may be, and may be done and performed as fully and freely as if expressly permitted by the terms of this Resolution, and after consent has been given, no owner of a Bond has any right or interest to object to the action, to question its propriety or to enjoin or restrain the County from taking any action pursuant to a modification or amendment. If the County proposes an amendment or supplemental resolution to this Resolution requiring the consent of the owners of the 2013 Bonds, the Registrar shall, on being satisfactorily indemnified with respect to expenses, cause notice of the proposed amendment to be sent to each owner of the 2013 Bonds then outstanding by first-class mail, postage prepaid, to the address of such owner as it appears on the registration books; but the failure to receive such notice by mailing by any owner, or any defect in the mailing thereof, will not affect the validity of any proceedings pursuant hereto. Such notice shall briefly set forth the nature of the proposed amendment and shall state that copies thereof are on file at the principal office of the Registrar for inspection by all owners of the 2013 Bonds. If, within 60 days or such longer period as shall be prescribed by the County following the giving of such notice,the owners of a majority in aggregate principal amount of 2013 Bonds then outstanding have consented to the proposed amendment,the amendment will be effective as of the date stated in the notice. Section 19. Nothing in this Resolution precludes (a)the payment of the 2013 Bonds from the proceeds of refunding bonds or(b)the payment of the 2013 Bonds from any legally available funds. 9 Board of Commissioners Meeting 05/20/2013 12-3-9 If the County causes to be paid, or has made provisions to pay, on maturity or on redemption before maturity, to the owners of the 2013 Bonds the principal of the 2013 Bonds (including interest to become due thereon)and, premium, if any, on the 2013 Bonds,through setting aside trust funds or setting apart in a reserve fund or special trust account created pursuant to this Resolution or otherwise, or through the irrevocable segregation for that purpose in some sinking fund or other fund or trust account with an escrow agent or otherwise, moneys sufficient therefor, including, but not limited to, interest earned or to be earned on Federal Securities,the County shall so notify Moody's and S&P, and then such 2013 Bonds shall be considered to have been discharged and satisfied, and the principal of the 2013 Bonds (including premium, if any, and interest thereon) shall no longer be deemed to be outstanding and unpaid; provided, however, that nothing in this Resolution requires the deposit of more than such Federal Securities as may be sufficient, taking into account both the principal amount of such Federal Securities and the interest to become due thereon,to implement any such defeasance. If such a defeasance occurs and after the County receives an opinion of a nationally recognized verification agent that the segregated moneys or Federal Securities together with interest earnings thereon are sufficient to effect a defeasance, the County shall execute and deliver all such instruments as may be necessary to effect such a defeasance and desirable to evidence such release, discharge and satisfaction. Provisions shall be made by the County, for the mailing of a notice to the owners of the 2013 Bonds that such moneys are so available for such payment. Section 20. All acts and doings of the Chairman of the Board of Commissioners, the County Manager, the Finance Director of the County and the Clerk to the Board of Commissioners of the County that are in conformity with the purposes and intents of this Resolution and in the furtherance of the issuance of the 2013 Bonds and the execution, delivery and performance of the Bond Purchase Agreements are in all respects approved and confirmed. Section 21. If any one or more of the agreements or provisions herein contained is held contrary to any express provision of law or contrary to the policy of express law, though not expressly prohibited, or against public policy, or for any reason whatsoever is held invalid, then such covenants, agreements or provisions are null and void and separable from the remaining agreements and provisions and will in no way affect the validity of any of the other agreements and provisions hereof or of the 2013 Bonds authorized hereunder. Section 22. All resolutions or parts thereof of the Board of Commissioners in conflict with the provisions herein contained are,to the extent of such conflict,hereby superseded and repealed. Section 23. This Bond Resolution is effective on its adoption. Adopted, this the 20th day of May 2013. NEW HANOVER COUNTY (SEAL) Woody White, Chairman ATTEST: Sheila L. Schult, Clerk to the Board 10 Board of Commissioners Meeting 05/20/2013 12-3- 10 APPENDIX A Form of 2013A Bond No. RA- $ UNITED STATES OF AMERICA STATE OF NORTH CAROLINA COUNTY OF NEW HANOVER INTEREST RATE MATURITY DATE DATED DATE CUSIP .TUNE 1, JUNE 279 2013 REGISTERED OWNER: CEDE&CO. PRINCIPAL SUM: DOLLARS GENERAL OBLIGATION COMMUNITY COLLEGE BOND,SERIES 2013A THE COUNTY OF NEW HANOVER, NORTH CAROLINA (the "County") acknowledges itself indebted and for value received hereby promises to pay to the Registered Owner named above, on the Maturity Date specified above, on surrender hereof, the Principal Sum shown above and to pay to the Registered Owner hereof interest thereon from the date of this Bond until it shall mature at the Interest Rate per annum specified above, payable on December 1, 2013 and semiannually thereafter on June 1 and December 1 of each year. Principal of and interest on this Bond are payable in immediately available funds to The Depository Trust Company ("DTC") or its nominee as registered owner of the 2013A Bonds and is payable to the owner of the 2013A Bonds shown on the records of DTC at the close of business on the 15th day of the month preceding an interest payment date or a bond payment date. The County is not responsible or liable for maintaining, supervising or reviewing the records maintained by DTC, its participants or persons acting through such participants. This Bond is issued in accordance with the Registered Public Obligations Act, Chapter 159E of the General Statutes of North Carolina, and pursuant to The Local Government Finance Act, a bond order adopted by the Board of Commissioners of the County on September 2, 2008 and effective when approved by the voters of the County at a referendum duly called and held. The 2013A Bonds are issued to provide funds to finance the cost of providing facilities for Cape Fear Community College, including the construction and renovation of buildings for classrooms, laboratories, training facilities and administrative offices and the provision of related parking facilities, and including the acquisition and installation of furnishings and equipment and the acquisition of land or rights-in-land required therefore, and capital costs of such improvements. [Add redemption language] It is hereby certified and recited that all conditions, acts and things required by the Constitution or statutes of the State of North Carolina to exist, be performed or happen precedent to or in the issuance of this Bond, exist,have been performed and have happened, and that the amount of this Bond,together with all other indebtedness of the County, is within every debt and other limit prescribed by said Constitution or statutes. The faith and credit of the County are hereby pledged to the punctual payment of the principal of and interest on this Bond in accordance with its terms. 11 Board of Commissioners Meeting 05/20/2013 12-3- 11 This Bond is not valid or obligatory for any purpose until the certification hereon has been signed by an authorized representative of the Local Government Commission. IN WITNESS WHEREOF,the County has caused this Bond to bear the original or facsimile of the signatures of the Chairman of the Board of Commissioners of the County and the Clerk to the Board of Commissioners of the County and an original or facsimile of the seal of the County to be imprinted hereon and this Bond to be dated as of the Dated Date above. (SEAL) Sheila L. Schult, Woody White, Chairman Clerk to the Board of Commissioners Board of Commissioners Date of Execution: June 27, 2013 The issue hereof has been approved under the provisions of The Local Government Bond Act. T.VANCE HOLLOMAN Secretary of the Local Government Commission 12 Board of Commissioners Meeting 05/20/2013 12-3- 12 FORM OF ASSIGNMENT ASSIGNMENT FOR VALUE RECEIVED the undersigned hereby sells, assigns and transfers unto (Please print or typewrite Name and Address, including Zip Code, and Federal Taxpayer Identification or Social Security Number of Assignee) the within Bond and all rights thereunder, and hereby irrevocably constitutes and appoints Attorney to register the transfer of the within Bond on the books kept for registration thereof, with full power of substitution in the premises. Dated: Signature guaranteed by: NOTICE: Signature must be guaranteed by NOTICE: The signature to this assignment must a Participant in the Securities Transfer correspond with the name as it appears on the Agent Medallion Program ("Stamp") or face of the within Bond in every particular, similar program. without alteration, enlargement or any change whatever. TRANSFER FEE MAY BE REQUIRED 13 Board of Commissioners Meeting 05/20/2013 12-3- 13 APPENDIX B Form of 2013B Bond No. RB- $ UNITED STATES OF AMERICA STATE OF NORTH CAROLINA COUNTY OF NEW HANOVER INTEREST RATE MATURITY DATE DATED DATE CUSIP DECEMBER 1, JUNE 279 2013 REGISTERED OWNER: CEDE&CO. PRINCIPAL SUM: DOLLARS GENERAL OBLIGATION REFUNDING BOND,SERIES 2013B THE COUNTY OF NEW HANOVER, NORTH CAROLINA (the "County") acknowledges itself indebted and for value received hereby promises to pay to the Registered Owner named above, on the Maturity Date specified above, on surrender hereof, the Principal Sum shown above and to pay to the Registered Owner hereof interest thereon from the date of this Bond until it shall mature at the Interest Rate per annum specified above, payable on December 1, 2013 and semiannually thereafter on June 1 and December 1 of each year. Principal of and interest on this Bond are payable in immediately available funds to The Depository Trust Company("DTC")or its nominee as registered owner of the 2013B Bonds and is payable to the owner of the 2013B Bonds shown on the records of DTC at the close of business on the 15th day of the month preceding an interest payment date or a bond payment date. The County is not responsible or liable for maintaining, supervising or reviewing the records maintained by DTC, its participants or persons acting through such participants. This Bond is issued in accordance with the Registered Public Obligations Act, Chapter 159E of the General Statutes of North Carolina, and pursuant to The Local Government Finance Act, a bond order adopted by the Board of Commissioners of the County on May 20, 2013 and effective on the date of its adoption. The 2013B Bonds are issued to provide funds to refund in advance of their maturities the County's $15,000,000 General Obligation School Bonds, Series 2006 maturing on and after February 1, 2017 and the County's $50,000,000 General Obligation School Bonds, Series 2007 maturing on and after February 1, 2018. [Add redemption language,if any] It is hereby certified and recited that all conditions, acts and things required by the Constitution or statutes of the State of North Carolina to exist, be performed or happen precedent to or in the issuance of this Bond, exist,have been performed and have happened, and that the amount of this Bond,together with all other indebtedness of the County, is within every debt and other limit prescribed by said Constitution or statutes. The faith and credit of the County are hereby pledged to the punctual payment of the principal of and interest on this Bond in accordance with its terms. This Bond is not valid or obligatory for any purpose until the certification hereon has been signed by an authorized representative of the Local Government Commission. Error!Unknown document property name. B-1 Board of Commissioners Meeting 05/20/2013 12-3- 14 IN WITNESS WHEREOF,the County has caused this Bond to bear the original or facsimile of the signatures of the Chairman of the Board of Commissioners of the County and the Clerk to the Board of Commissioners of the County and an original or facsimile of the seal of the County to be imprinted hereon and this Bond to be dated as of the Dated Date above. (SEAL) Sheila L. Schult, Woody White, Chairman Clerk to the Board of Commissioners Board of Commissioners Date of Execution: June 27,2013 The issue hereof has been approved under the provisions of The Local Government Bond Act. T.VANCE HOLLOMAN Secretary of the Local Government Commission Error!Unknown document property name. B-2 Board of Commissioners Meeting 05/20/2013 12-3- 15 FORM OF ASSIGNMENT ASSIGNMENT FOR VALUE RECEIVED the undersigned hereby sells, assigns and transfers unto (Please print or typewrite Name and Address, including Zip Code, and Federal Taxpayer Identification or Social Security Number of Assignee) the within Bond and all rights thereunder, and hereby irrevocably constitutes and appoints Attorney to register the transfer of the within Bond on the books kept for registration thereof, with full power of substitution in the premises. Dated: Signature guaranteed by: NOTICE: Signature must be guaranteed by NOTICE: The signature to this assignment must a Participant in the Securities Transfer correspond with the name as it appears on the Agent Medallion Program ("Stamp") or face of the within Bond in every particular, similar program. without alteration, enlargement or any change whatever. TRANSFER FEE MAY BE REQUIRED Error!Unknown document property name. B-3 Board of Commissioners Meeting 05/20/2013 12-3- 16 APPENDIX C Form of 2013C Bond No. RC- $ UNITED STATES OF AMERICA STATE OF NORTH CAROLINA COUNTY OF NEW HANOVER INTEREST RATE MATURITY DATE DATED DATE CUSIP DECEMBER 1, AUGUST 6,2013 REGISTERED OWNER: CEDE&CO. PRINCIPAL SUM: DOLLARS GENERAL OBLIGATION REFUNDING BOND,SERIES 20130 THE COUNTY OF NEW HANOVER, NORTH CAROLINA (the "County") acknowledges itself indebted and for value received hereby promises to pay to the Registered Owner named above, on the Maturity Date specified above, on surrender hereof, the Principal Sum shown above and to pay to the Registered Owner hereof interest thereon from the date of this Bond until it shall mature at the Interest Rate per annum specified above, payable on December 1, 2013 and semiannually thereafter on June 1 and December 1 of each year. Principal of and interest on this Bond are payable in immediately available funds to The Depository Trust Company("DTC")or its nominee as registered owner of the 2013C Bonds and is payable to the owner of the 2013C Bonds shown on the records of DTC at the close of business on the 15th day of the month preceding an interest payment date or a bond payment date. The County is not responsible or liable for maintaining, supervising or reviewing the records maintained by DTC, its participants or persons acting through such participants. This Bond is issued in accordance with the Registered Public Obligations Act, Chapter 159E of the General Statutes of North Carolina, and pursuant to The Local Government Finance Act, a bond order adopted by the Board of Commissioners of the County on May 20, 2013 and effective on the date of its adoption. The 2013C Bonds are issued to provide funds to refund in advance of their maturities the County's $47,425,000 General Obligation School Bonds, Series 2004 maturing on and after November 1, 2014. [Add redemption language,if any] It is hereby certified and recited that all conditions, acts and things required by the Constitution or statutes of the State of North Carolina to exist, be performed or happen precedent to or in the issuance of this Bond, exist,have been performed and have happened, and that the amount of this Bond,together with all other indebtedness of the County, is within every debt and other limit prescribed by said Constitution or statutes. The faith and credit of the County are hereby pledged to the punctual payment of the principal of and interest on this Bond in accordance with its terms. This Bond is not valid or obligatory for any purpose until the certification hereon has been signed by an authorized representative of the Local Government Commission. Error!Unknown document property name. B-4 Board of Commissioners Meeting 05/20/2013 12-3- 17 IN WITNESS WHEREOF,the County has caused this Bond to bear the original or facsimile of the signatures of the Chairman of the Board of Commissioners of the County and the Clerk to the Board of Commissioners of the County and an original or facsimile of the seal of the County to be imprinted hereon and this Bond to be dated as of the Dated Date above. (SEAL) Sheila L. Schult, Woody White, Chairman Clerk to the Board of Commissioners Board of Commissioners Date of Execution: August 6, 2013 The issue hereof has been approved under the provisions of The Local Government Bond Act. T.VANCE HOLLOMAN Secretary of the Local Government Commission Error!Unknown document property name. B-5 Board of Commissioners Meeting 05/20/2013 12-3- 18 FORM OF ASSIGNMENT ASSIGNMENT FOR VALUE RECEIVED the undersigned hereby sells, assigns and transfers unto (Please print or typewrite Name and Address, including Zip Code, and Federal Taxpayer Identification or Social Security Number of Assignee) the within Bond and all rights thereunder, and hereby irrevocably constitutes and appoints Attorney to register the transfer of the within Bond on the books kept for registration thereof, with full power of substitution in the premises. Dated: Signature guaranteed by: NOTICE: Signature must be guaranteed by NOTICE: The signature to this assignment must a Participant in the Securities Transfer correspond with the name as it appears on the Agent Medallion Program ("Stamp") or face of the within Bond in every particular, similar program. without alteration, enlargement or any change whatever. TRANSFER FEE MAY BE REQUIRED Error!Unknown document property name. B-6 Board of Commissioners Meeting 05/20/2013 12-3- 19 BOND ORDER AUTHORIZING THE ISSUANCE OF NOT TO EXCEED$72,000,000 GENERAL OBLIGATION REFUNDING BONDS OF THE COUNTY OF NEW HANOVER,NORTH CAROLINA WHEREAS, the County of New Hanover,North Carolina(the "County")has issued$47,425,000 aggregate principal amount of its General Obligation Refunding Bonds, Series 2004 (the "2004 Bonds"), $15,000,000 aggregate principal amount of its General Obligation School Bonds, Series 2006 (the "2006 Bonds"), and $50,000,000 aggregate principal amount of its General Obligation School Bonds, Series 2007(the "2007 Bonds"); WHEREAS, the Board of Commissioners(the "Board")of the County deems it advisable to refund$31,325,000 in aggregate principal amount of the 2004 Bonds maturing on and after November 1, 2014, $7,500,000 in aggregate principal amount of the 2006 Bonds maturing on and after February 1, 2017, and $27,500,000 in aggregate principal amount of the 2007 Bonds maturing on and after February 1,2018. WHEREAS, an application has been filed with the Secretary (the "Secretary") of the Local Government Commission of North Carolina (the "Commission") requesting Commission approval of the bonds hereinafter described as required by the Local Government Bond Act, and the Secretary has notified the Board that the application has been accepted for submission to the Commission. NOW, THEREFORE, BE IT ORDERED by the Board of Commissioners of the County of New Hanover,North Carolina, as follows: Section 1. The Board deems it advisable to refund $31,325,000 in aggregate principal amount of the 2004 Bonds maturing on and after November 1,2014,$7,500,000 in aggregate principal amount of the 2006 Bonds maturing on and after February 11 2017, and$27,500,000 in aggregate principal amount of the 2007 Bonds maturing on and after February 1,2018. Section 2. To raise the money required to pay the costs of refunding the 2004 Bonds, the 2006 Bonds, and the 2007 Bonds as set forth above, General Obligation Refunding Bonds of the County of New Hanover,North Carolina are hereby authorized and shall be issued pursuant to the Local Government Bond Act of North Carolina. The maximum aggregate principal amount of such General Obligation Refunding Bonds authorized by this bond order shall be and not exceed$72,000,000. Section 3. A tax sufficient to pay the principal of and interest on said General Obligation Refunding Bonds when due shall be annually levied and collected. Section 4. A sworn statement of the County's debt has been filed with the Clerk to the Board of Commissioners and is open to public inspection. Section 5. This bond order shall take effect on its adoption. The foregoing order was adopted on the 20th day of May, 2013 and is hereby published this day of May, 2013. Any action or proceeding questioning the validity of the order must be begun within 30 days after the date of publication of this notice. /s/Sheila L. Schult Sheila L. Schult, Clerk to the Board of Commissioners County of New Hanover,North Carolina Board of Commissioners Meeting 05/20/2013 12-4- 1 I Ratings Moody's: S&P: (See"Ratings"herein) PRELIMINARY OFFICIAL STATEMENT DATED MAY 243 2013 NEW ISSUE—Book-Entry Only This Official Statement has been prepared by the Local Government Commission of North Carolina and the County of New Hanover, North Carolina to provide information in connection with the sale and issuance of the Bonds described,herein. Selected information is presented on this cover page or the convenience o the user. To make an in ornied decision regarding the Bonds a prospective investor should read this Official p g f f f g g � p p ff Statement in its entirety. Unless indicated,,capitalized terms used on this cover page have the n2eanings given tit this Official Statement. $5490009000 County of New Hanover, North Carolina -- General Obligation Community College Bonds, Series 2013A � Dated:Date of Delivery Due:As shown on inside cover page Tax Exemption In the opinion of Bond Counsel, subject to the assumptions and qualifications described herein, interest on the Bonds is excluded from gross income for federal income tax purposes and is exempt from all income taxes of the State of North Carolina. See "Tax Matters" herein for additional information regarding tax consequences arising from ownership or receipt of interest on the Bonds, including information regarding the application of federal alternative minimum tax provisions to the Bonds and certain other tax consequences. ° Redemption The Bonds are subject to optional redemption at the times and price set forth herein. Security The Bonds constitute general obligations of the County, secured by a o pledge of the faith and credit and taxing power of the County. 0 Interest Payment Dates June 1 and December 1, commencing December 1, 2013. bL °' Denominations $5,000 or any integral multiple thereof. I o Expected Closing/Settlement June 25, 2013 Bond Counsel Parker Poe Adams &Bernstein, LLP I � Sale Date June 4, 2013 rim o Sale of Bonds Pursuant to sealed bids in accordance with the Notice of Sale. The date of this Official Statement is June,2013 0 0 I � U O O O U i U I' .51 i O -V-r Board of Commissioners Meeting 05/20/2013 12-5- 1 MATURITY SCHEDULE Community College Bonds, Series 2013A Due June 1 of the Year Indicated Year of Principal Interest Price Year of Principal Interest Price Maturity Amount Rate or Yield' Maturity Amount Rate or Yield' 2015 $ 2025 $ 2016 2026 2017 2027 2018 2028 2019 2029 2020 2030 2021 2031 2022 2032 2023 2033 2024 'Information obtained from the underwriters of the Bonds. Board of Commissioners Meeting 05/20/2013 12-5-2 COUNTY OF NEW HANOVER, NORTH CAROLINA Board of Commissioners WoodyWhite.................................................................................................................................Chairman BethDawson........................................................................................................................Vice-Chairman Jonathan Barfield, Jr. Brian M. Berger Thomas Wolfe County Staff ChrisCoudriet...................................................................................................................County Manager Lisa Wurtzbacher...............................................................................................................Finance Director WandaM. Copley, Esq.......................................................................................................County Attorney Bond Counsel Parker Poe Adams & Bernstein, LLP Raleigh, North Carolina i Board of Commissioners Meeting 05/20/2013 12-5-3 TABLE OF CONTENTS Page Introduction .......................................................................................................................................... The Local Government Commission of North Carolina..................................................................... TheBonds.............................................................................................................................................. Description........................................................................................................................................ RedemptionProvisions..................................................................................................................... Authorizationand Purpose.............................................................................................................. Security............................................................................................................................................. TheCounty............................................................................................................................................ GeneralDescription......................................................................................................................... DemographicCharacteristics .......................................................................................................... Commerceand Industry .................................................................................................................. Employment...................................................................................................................................... Government and Major Services..................................................................................................... GovernmentStructure................................................................................................................. Education...................................................................................................................................... Transportation.................................................................................................................................. HumanServices................................................................................................................................ Hospital and Medical Facilities................................................................................................... PublicService Enterprises .......................................................................................................... DebtInformation.............................................................................................................................. LegalDebt Limit.......................................................................................................................... Outstanding General Obligation Debt........................................................................................ General Obligation Debt Ratios.................................................................................................. General Obligation Debt Service Requirements and Maturity Schedule ................................ General Obligation Bonds Authorized and Unissued................................................................ General Obligation Debt Information for Underlying Units .................................................... Other Long-Term Commitments................................................................................................. DebtOutlook................................................................................................................................ TaxInformation................................................................................................................................ GeneralInformation.................................................................................................................... TaxCollections............................................................................................................................. TenLargest Taxpayers................................................................................................................ 2012-13 Budget Commentary.......................................................................................................... PensionPlans ................................................................................................................................... Contingent Liabilities and Litigation.............................................................................................. Other Post-Employment Benefits ................................................................................................... ContinuingDisclosure.......................................................................................................................... Approvalof Legal Proceedings............................................................................................................. Ratings................................................................................................................................................... TaxMatters........................................................................................................................................... Underwriting......................................................................................................................................... Miscellaneous........................................................................................................................................ A The North Carolina Local Government Commission............................................................ A-1 B Certain Constitutional, Statutory, and Administrative Provisions Governing or Relevant to the Incurrence of General Obligation Bonded Indebtedness by Units of Local Government of the State of North Carolina...................................................................... B-1 C Management Discussion and Analysis................................................................................... C-1 DFinancial Information ............................................................................................................. D-1 E Proposed Form of Legal Opinion............................................................................................ E-1 FBook-Entry System.................................................................................................................. F-1 ii Board of Commissioners Meeting 05/20/2013 12-5-4 � E STATE �pY 20.ITjs 01 State of North Carolina f'SE QUAM Department of State Treasurer JANET COWELL State and Local Government Finance Diuision T.VANCE HOLLOMAN TREASURER and the Local Government Commission DEPUTY TREASURER INTRODUCTION This Official Statement, including the cover page and the appendices, is intended to furnish information in connection with the public invitation for bids for the purchase of$54,000,000 General Obligation Community College Bonds, Series 2013A(the "Bonds"), of the County of New Hanover, North Carolina (the "County"). The information furnished herein includes a brief description of the County and its economic condition, government, debt management, tax structure, financial operations, budget, pension plans and contingent liabilities. The County has assisted the Local Government Commission of North Carolina (the "Commission") in gathering and assembling the information contained herein. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy any securities other than the Bonds offered hereby, nor shall there be any offer or solicitation of such offer or sale of the Bonds in any jurisdiction in which it is unlawful for any person to make such offer, solicitation or sale. Neither the delivery of this Official Statement nor the sale of any of the Bonds implies that the information herein is correct as of any date subsequent to the date hereof. The information contained herein is subject to change after the date of this Official Statement, and this Official Statement speaks only as of its date. This Official Statement is deemed to be a final official statement with respect to the Bonds within the meaning of Rule 15c2-12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as amended, except, when it is in preliminary form, for the omission of certain pricing and other information to be made available to the successful bidder or bidders for the Bonds by the Commission. In accordance with the requirements of the Rule, the County has agreed in a resolution adopted by the Board of Commissioners of the County to certain continuing disclosure obligations. See the caption"Continuing Disclosure" herein. THE LOCAL GOVERNMENT COMMISSION OF NORTH CAROLINA The Commission, a division of the Department of State Treasurer, State of North Carolina (the "State"), is a State agency that supervises the issuance of the bonded indebtedness of all units of local government and assists these units in the area of fiscal management. Appendix A to this Official Statement contains additional information concerning the Commission and its functions. 1 Board of Commissioners Meeting 05/20/2013 12-5-5 THE BONDS Description The Bonds will be dated the date of their delivery and will bear interest from their date. Interest on the Bonds will be payable on each June 1 and December 1, commencing December 1, 2013. Subject to the redemption provisions set forth herein, the Bonds will mature on the dates and in the amounts set forth on the inside cover page of this Official Statement. The Bonds will be issuable as fully registered bonds in a book-entry system maintained by The Depository Trust Company, New York, New York ("DTC"). DTC will act as securities depository for the Bonds. Purchases and transfers of the Bonds may be made only in authorized denominations of$5,000 and in accordance with the practices and procedures of DTC. See Appendix F hereto for a description of the book-entry system and DTC. Redemption Provisions The Bonds maturing prior to June 1, 2024 will not be subject to redemption prior to maturity. The Bonds maturing on June 1, 2024 and thereafter will be redeemable, at the option of the County, from any moneys that may be made available for such purpose, either in whole or in part on any date not earlier than June 1, 2023 at a redemption price of 100% of such principal amount, plus interest accrued to the date fixed for redemption. If less than all of the Bonds of any one maturity shall be called for redemption, the particular Bonds or portions of Bonds of such maturity to be redeemed shall be selected in such manner as the County may determine; provided, however, that the portion of any Bond to be redeemed shall be in the principal amount of $5,000 or some multiple thereof and that, in selecting Bonds for redemption, each Bond shall be considered as representing that number of Bonds which is obtained by dividing the principal amount of such Bond by $5,000. So long as a book-entry system with DTC is used for determining beneficial ownership of Bonds, if less than all of the Bonds within a maturity are to be redeemed, DTC and its participants shall determine which of the Bonds within a maturity are to be redeemed. Notice of redemption shall be given by certified or registered mail to DTC or its nominee as the registered owner of the Bonds. Such notice shall be mailed not more than 45 days nor less than 30 days prior to the date fixed for redemption. The County will not be responsible for mailing notices of redemption to anyone other than DTC or its nominee. Authorization and Purpose The Bonds are being issued pursuant to The Local Government Finance Act and a bond order adopted by the Board of Commissioners of the County on , which was approved by the voters in the County at a referendum on November 4, 2008. The Bonds are being issued to provide funds, together with other available funds, for constructing and improving community college facilities in the County. Security The Bonds are general obligations of the County. The County is authorized by law to levy on all property taxable by the County such ad valorem taxes as may be necessary to pay the Bonds and the interest thereon without limitation as to rate or amount. 2 Board of Commissioners Meeting 05/20/2013 12-5-6 THE COUNTY General Description The County is located in the tidewater section of southeastern North Carolina, on the Atlantic coast. The surrounding terrain is low lying, with an average elevation of less than 40 feet, with the highest elevation being approximately 75 feet above sea level. The County's land area totals approximately 220 square miles. Of this total, 21 square miles consist of water and wetlands. The County is the second most densely populated county in the State. The City of Wilmington is the County seat and the County's largest population center. Other population centers in the County include the towns of Wrightsville Beach, Carolina Beach and Kure Beach. The County's beaches provide miles of unspoiled natural beauty and are the area's most popular tourist attractions. The County is the eastern terminus of Interstate Highway 40, a transcontinental route ending in uQNc+ntxT New York, New York 500 Miles ME 4 Fountain Greenevers 2 Chinquapin Cathei.. 5 4 10 41 ; Lake Washington, D.C. 355 Miles 1 Teachey 1 14 2 Cypress 16 riarrellS .� 41 y `Ilaa�e� oil 2r5 T—City————_ Creek 5 � t 3 53 aahawk 4 421 /� Willar ,r 14 50 Haws r 5 W, `t ccA % 1* Kerr /8 Penderlea p W tha 5 6 Maple 15 c Ivanh a 4 15 Hill \ ry �i P 11 E N o 3 E R 18 4 . etc Lake :. t.Pk. -� 4 -� r. 0 210 8 Wards + 1 110 °', s Corner Burgaw O 50 4 4 53 Atkinson 53 3 Sn 5 �� }Mj`rat Cr 8 * Folkstone F Po^ Ro �i 11 t.Helena 4 few�2tr�erire. °�� 4 5 10 Holly Ridge Moores 19 Kell 5 Nat Battl yield 6 117 ` 4 o�¢t� riz p! Y 4 4 4 �P1 Orth rtQpsat{BeaC11 Carvers 2 ■ 13 1 3 3 Currie 6 Rocky Point 1 10 4 4 110C?PSAIL ISLANQt�; `' Lock 11/ 110 13 '=A 11 y� liplA� Council 87 No.1 li 133 3 8 5U 11 surf city �,w a, A 4 21 5 Hampstead East Arcadia .� 3 _ i 4 ,f,�L`, .`.f••`•` To sally�e lCrl °r �p A, Sandyfield Ri sr" el r 15 �'•:{ Scotts 8 15 3 4 4 y' New Topsail llet 30 4 Northwest 114 6 hoen x' ,: 'f Old Topsail Inlet Bolton 1 6 Freeman Delco Sandy4Creek 1�Ich In#et" Wacca w 1 14 6 N .'' Maco 16 =: ::` :• a� o "1'' osgit Inlet Lake W accomaw �' 9 Leland 3 � B U -S- " ' IW O.1 I eOCh Ack*st fr Bishops 6 17 ti ri�ghtsvil�e Beachf', 24 r Town r ktl.: egg1on618satb,Acc�sr � I sonboroFlnlel T 111 Winnabow 2 `,ti 1 � Replonal Beach Accesf R U N S W i C K 133 p Orton Plc totion "Carolina Beach Inle;ns 14 87 Bruns Ick Sea Breeze _ .��-- Regional,Beach Access + 10 Ft An : Carolina„Becch'St.Pk., 17 B Bolivia o��r . ablina Beach Supply Boiling P k • Regional Beach Access 9 Smith St. '� PLEASURE ISLAND g 3 Jame? 2 87 ti?`• egionol Beach Access 17 B 130 Sunset 111 1 �' Fishsr State Rec:Area Var mto n Harbor 133 "FlsheV`` w O 111 G° AquoNum �o -South rt�} neake Inlet den '°� Oak Island �o,� ^ Caswe Beach SMITH ISLAND Beach bolo Tubbs Inlet Island;- BALD HEAD ISLAND Lighthouse �. qld Baldy,C�►PE FEAR / Li 3 Board of Commissioners Meeting 05/20/2013 12-5-7 Demographic Characteristics The United States Department of Commerce, Bureau of the Census, has recorded the population of the County to be as follows: 1990 2000 2010 120,284 160,307 202,667 Per capita income figures for the County and the State are presented in the following table: YEAR COUNTY STATE 2006 $34,432 $33,373 2007 35,760 34,761 2008 36,903 35,741 2009 34,5 78 34,001 2010 34,692 34,604 2011 36,108 36,028 Source: United States Department of Commerce, Bureau of Economic Analysis — As of November 26, 2012. Commerce and Industry The County is a center in southeastern North Carolina for retail sales, regional offices of various State and federal agencies and legal, financial, medical, communication and transportation services. The area's industrial base is diversified, with a mix of local, regional and national companies. Local industries are involved in a range of operations from simple assembly to manufacturing processes producing synthetic fibers, fiber optics, nuclear fuel and jet engine components. Pharmaceutical Product Development, Inc. ("PPD") is a leading global contract research organization providing drug discovery development and lifecycle management leading services. PPD's clients and partners include pharmaceutical, biotechnology, medical device, academic and government organizations. The County and the City of Wilmington approved and authorized the execution and delivery of a business investment grant agreement in connection with the construction of a new world headquarters facility in downtown Wilmington. The County's five-year commitment of $300,000 per year in economic incentives and the City's five-year commitment of $125,000 per year in economic incentives will commence in 2014, provided that investment and job creation goals are met. The grant is contingent on the construction of a facility with a minimum real and personal property direct investment of$80 million and an increase in the local workforce of 857 additional jobs commencing in the sixth year following the year in which the occupancy date occurs and 1,000 additional jobs in years seven, eight, nine and ten. In addition, the City of Wilmington will provide up to $4,000,000 in public improvements to the area adjacent to the PPD facility. Occupancy of the headquarters building and an adjacent parking structure occurred in 2009 at an estimated cost of more than $100 million. At present, PPD employs approximately 1,500 individuals in the area out of a global workforce of 12,500 in more than 46 countries. In June 2011, PPD was awarded the U.S. Army Medical Research Acquisition Activity: Regulatory Affairs and Compliance Support contract to provide global regulatory and biostatistical services for a 4 Board of Commissioners Meeting 05/20/2013 12-5-8 range of clinical development programs funded by the U.S. Army. The award is a multi-year contract worth up to $45.5 million over a five-year period that began on April 15, 2011. In December 2011, PPD announced the completion of its acquisition by affiliates of The Carlyle Group and affiliates of Hellman & Friedman. In September 2012, PPD was named to the 2012 Information Week500, an annual recognition of the most innovative users of business technology in the United States. This award recognizes PPD's commitment to industry-leading technology solution, including PPD 3D, a unique avatar-based virtual learning environment created to train employees on a global scale. In PPD's third consecutive year being named to the list of the 500 most innovative U.S. business technology leaders, PPD ranked in the top 125 of U.S. business technology leaders In August 2004, Verizon Wireless began operations within the County in a new $30 million call center; the call center has created more than 1,200 jobs in the County. To induce Verizon Wireless to establish this call center, the County pledged $1.5 million in economic incentives, all of which the County has paid to date. The City of Wilmington pledged an additional $1.4 million in incentives as well. Corning Inc. operates an optical fiber plant in the County. Employment levels have increased with the work force estimated at approximately 1,000 jobs as of June 30, 2011. In July 2007, Corning announced the invention of an ultra-bendable multimode optical fiber capable of twisting and turning without losing its signal. Verizon Communications, which helped Corning develop the new fiber (known as ClearCurve), is spending $23 billion to install 80,000 miles of fiber to reach the homes of 18 million customers. Corning's goal for the new fiber is to facilitate connecting to the estimated 680 million apartment homes worldwide, 25 million of them in the United States. Verizon Communications announced in February 2008 that it had chosen the ClearCurve fiber manufactured at the Corning's Wilmington plant to install fiber-optic service. On January 13, 2009, Corning announced an upgrade to the ClearCurve fiber for use in data centers and enterprise networks. The Mayfaire mixed use development ("Mayfaire") commenced construction in 2004. Mayfaire includes more than 400 acres and has a wide range of residential, retail, and office development with 140 acres of open space. The total development is estimated at $400 million and is expected to be completed in 2015. As of June 2012, approximately 87% of the overall Mayfaire project was complete. In May 2004, the Town Center portion of the project opened with more than 386,000 square feet of restaurant and retail space. In September 2007, portions of Phase II and an 80,000 square foot grocery-anchored retail center opened, bringing the total to more than 650,000 square-feet of retail and restaurant space. Phase II tenants include Pottery Barn, Victoria's Secret, Eddie Bauer and other retailers. The developer at Mayfaire is currently working with several tenants to occupy the second phase of the Mayfair Community Center which will consist of approximately 100,000 square-feet of new retail space; construction is expected to commence on this portion of the project in approximately six months. A 120- room Hilton Garden Inn opened in 2007 and the 118-room Homewood Suites opened in 2010. Phase I, which included a 90,000 square-foot building, opened in 2006 and has been programmed for future expansion. Construction has been completed on two 36,000 square-foot office buildings which are fully occupied. A third office building is expected to be started within the next three months. Mayfaire also boasts a wide range of residential units, with 84 condominiums in mixed use buildings, 212 free-standing condominiums, more than 100 single family detached homes in a neo-traditional setting and a for rent apartment component. Construction began in 2007 on a mixed use development known as "Autumn Hall." This development includes more than 200 acres and has a wide range of residential, retail and office development including approximately 274 single family residential lots, 33 town homes, 110 residential 5 Board of Commissioners Meeting 05/20/2013 12-5-9 condominiums, 403,000 square-feet of retail space, 355,000 square-feet of office space , a 135-room hotel and 72 acres of common/open space. The total development is valued at approximately $420 million and is expected to be completed by 2018. Phase I, which is currently under construction, consists of approximately 100 single family home sites and approximately 131,000 square-feet of office and commercial use, including a 40,000 square-foot medical office facility. The construction of"Headwaters" at Autumn Hall, which is a 286-unit apartment complex situated on a 14 acre site is complete with more than 75% occupied. Site work has commenced on a new $42 million full-service retirement community known as "Carolina Bay" at Autumn Hall. Carolina Bay is being developed on a 24 acre site and will offer independent living, assisted living and skilled nursing services and amenities. Construction is projected to state in late 2013. General Electric-Hitachi Nuclear Energy agreed to undertake the construction of facilities and capital expenditures of not less than $41,000,000 over a three year period (2005-2008) and to hire an additional 200 employees over a seven year period (2005-2012). In return for this investment, the County pledged $2.1 million in economic incentives over seven years, all of which such pledge has been paid. As of December 31, 20102 GE has completed construction and placed in service $155 million of facilities. GE Hitachi Global Laser Enrichment ("GLE") currently plans to use the Australian laser enrichment technology known as Separation of Isotopes by Laser Excitation (SILEX) to enrich natural UF6 gas in the uranium-235 isotope. GLE is planning to conduct the project in two phases, a test phase and a commercial-scale enrichment plant phase. The Test Loop, which is being built at GLE's nuclear fuel fabrication facility in the County will verify performance and reliability data for full scale (commercial-like) facilities. This engineering demonstration program is currently under construction. For the commercial-scale plant phase, GLE submitted a license application and in September 2012 received a construction and operating license for the facility from the NRC. GE Aviation's Castle Hayne plant in the County will be manufacturing equipment parts for approximately $5.4 billion worth of engines for Lion Air of Indonesia and parts for a $2 billion aircraft engine order placed by Australia's Quantas Airways. In response to its growing order list. GE Aviation hired 20 new employees last year, and earlier this year announced plans to hire 10 to 15 more employees in 2012. In May 2011, Global Nuclear Fuel-Americas, a joint venture between GE, Toshiba Corp. and Hitachi, received a $300 million contract from a Baltimore-based nuclear energy utility company to supply nuclear fuel and licensing services for a nuclear station in central New York. The City of Wilmington is home to the global headquarters of GE Nuclear Fuel. Fortron agreed to spend a minimum of $57,000,000 for the construction of facilities and capital expenditures within five years, 2006-2011. Fortron has completed the construction of approximately $80 million in facilities. In return for this investment the County pledged $1.75 million in economic incentives over five years and has paid $1.75 million to date. Titan America LLC, doing business as Carolina Cement, has received a permit for a new cement plant to be located in the County; the cement plant is expected to provide $450 million in capital investment and create 160 jobs. Castle Branch, an employment screening firm, announced in March 2013 that it will bring 420 jobs and invest $10.2 million in a new Wilmington headquarters building. Plans are to build a $10.2 million, 60,000-square-foot facility and by 2017, add 420 jobs. The County has approved appropriating $250,000 in an economic incentive grant contingent upon Castle Branch constructing a corporate headquarters office building costing between $9 and $10 million and hiring 400 new full-time employees in addition to the current staffing of 200 employees. The City of Wilmington has also approved 6 Board of Commissioners Meeting 05/20/2013 12-5- 10 appropriating $250,000 in economic incentives for Castle Branch. Castle Branch has also received a state grant from the Job Development Investment Grant program. Under the terms of the award, Castle Branch could receive up to $1.23 million over eight years. The company which was founded in 1997 praised Wilmington's quality of life and workforce educated by the University of North Carolina Wilmington and Cape Fear Community College. The County's location affords industries good accessibility to major markets to the north and south. The North Carolina State Port, located on the east bank of the Cape Fear River, is one of two deep water harbors in the State. In fiscal year 2012, the State-owned port terminal in the County handled approximately 4.3 million tons of cargo. The North Carolina State Port Authority Board of Directors purchased four 100 foot gauge container cranes, giving the port the capacity to handle larger vessels. Tourism and Film Industry. Tourism is a vital part of the area's economic component in terms of employment and revenues. Nearby beaches, the historic river front area, the USS North Carolina Battleship Memorial and the North Carolina Aquarium at Fort Fisher are among the attractions for tourism business. A variety of special events held year-round, such as the Azalea Festival and Riverfest, add to the area's appeal to tourists. The New Hanover County Tourism Development Authority ("TDA') was established to expand the tourism industry and to maintain the health of the local economy. Funded by a room occupancy tax, the TDA serves as an umbrella organization representing all of the services available to a visitor within the area. According to the TDA, tourism generated revenues within the County were approximately $425 million in 2011, which represents an increase of 6.23% over 2010. This amount places the County ninth in the State and second among coastal counties for tourism generated revenues. An indicator of the level of tourism in the County is the room occupancy tax collections. The room occupancy tax is imposed on the rental of hotel rooms at a rate of 6%. The gross sales revenues on which this tax is imposed are shown in the following table: %INCREASE FISCAL YEAR GROSS REVENUES (DECREASE) 2007 $132)182)099 10.01% 2008 134,235,875 1.55 2009 122,428,238 (8.70) 2010 119,236,681 (2.61) 2011 129,610,291 8.70 2012 141,500,439 9.17 2013 (8 months) 91,615,528 2012 (8 months) 85,707,577 Source: North Carolina Department of Commerce and TDA. The filmmaking industry has been an important economic force in the County since the construction of production facilities in 1983 by DEG Inc. Now owned by EUE Screen Gems Studios, the studio has nine fully equipped sound stages and one super stage. The super stage is 37,000 square feet of open floor space with a water tank holding 450 tons of water, setting this stage apart from any other on the East Coast. In an effort to attract the big production companies, local companies have had to invest in new equipment and state-of-the-art technology. Screen Gems Studios has completed the installation 7 Board of Commissioners Meeting 05/20/2013 12-5- 11 of Wi-Fi across the entire movie lot. The Studio has also invested in additional lighting and grip equipment to expand its capabilities in response to the increase in business. The State has increased its tax incentive for film projects from 15% to 25%, which went into effect January 1, 2010. This action was taken to attract new film producers to the State and keep existing films from leaving the State for other states with higher incentives. The County continues to be one of the most productive and cost effective filmmaking destinations. From inception the County has hosted more than 350 feature films, mini-series, "movies of the week", eight television series along with numerous commercials and music videos. Producers continue to utilize the available resources for filmmaking and it is expected that the studio will remain a popular facility in the State. Since 2009, the County has hosted 26 productions; 6 feature films and 20 television productions. In 2011, the film industry spent $113 million locally, more than double 2010's spending of $45 million. For 2012, the film industry spent $246.5 million locally. [Remainder of page left intentionally blank] 8 Board of Commissioners Meeting 05/20/2013 12-5- 12 The following table lists the major manufacturing and non-manufacturing establishments, service companies and institutions in the County: APPROXIMATE NUMBER OF COMPANY OR INSTITUTION PRODUCT OR SERVICE EMPLOYEES Manufacturing General Electric Company Components and Fuel for Nuclear Production of Electricity and Jet Engine Components 2,250 Corning, Inc. Optical Wave Guides 1,000 Non-Manufacturing New Hanover Health Network Health Care 4,917 New Hanover County Board of Public Education Education 3,900 Wal-Mart Stores 2,000 The University of North Carolina at Higher Education Wilmington 1,843 Pharmaceutical Product Development Pharmaceuticals Testing 1,500 New Hanover County County Government 1,571 Verizon Wireless Telecommunications-Call Centers 1,244 City of Wilmington Municipal Government 975 Cape Fear Community College Higher Education 935 Source: Greater Wilmington Business Journal, Fall 2012 Large industries located outside but near the County which are major employers of the County's residents include DAK Americas LLC (formerly E. I. Dupont De Nemours & Co.) (approximately 330 employees), International Paper Company (approximately 750 employees), Progress Energy—Brunswick Nuclear Plant (approximately 1,000 employees). The following table illustrates building activity in the County for the five indicated fiscal years by reference to issued permits: NON- FISCAL YEAR NUMBER OF RESIDENTIAL RESIDENTIAL TOTAL VALUE ENDED JUNE 30 PERMITS VALUE(IN 000'S) VALUE (IN 000'S) (IN 0009S) 2008 22,352 $326,194 $339,224 $665,418 2009 15,954 132,954 405,755 538,950 2010 18,121 142,444 124,561 267,005 2011 20,999 120,998 144,657 265,655 2012 20,427 256,099 174,365 430,465 2013 (9 months) 15,716 228,684 89,174 317,858 2012 (9 months) 15,397 206,102 144,768 350,870 Source: Development Services Department/New Hanover County. 9 Board of Commissioners Meeting 05/20/2013 12-5- 13 The taxable sales for the fiscal years ended June 30, 2008 through 2012 and the eight month period ended February 28, 2013 are shown in the following table: FISCAL YEAR ENDED/ INCREASE (DECREASE) ENDING TUNE 30 TOTAL TAXABLE SALES OVER PREVIOUS YEAR 2008 $2,850,749,201 (3.3)% 2009 2,572,742,760 (9.8) 2010 2,619,260,826 (8) 2011 2,849,562,321 11.7 2012 3,159,001,174 10.9 2013 (8 months) 2,185,137,703 - 'The estimated taxable sales for the eight month period ended February 28, 2012 was $2,099,847,557. Source: North Carolina Department of Revenue, Sales and Use Tax Division. Employment The North Carolina Employment Security Commission has estimated the percentage of unemployment in the County as follows: 2009 2010 2011 2012 2013 2009 2010 2011 2012 January 8.6% 10.7% 10.3% 10.1% 10.4% July 9.7% 9.9% 10.4% 9.5% February 9.4 10.7 10.2 9.8 9.7 August 9.4 9.7 10.3 9.1 March 9.2 10.3 9.6 9.1 8.8 September 9.3 9.4 9.7 8.6 April 8.8 9.9 9.4 8.6 N/A October 9.6 9.5 9.8 8.7 May 9.4 9.9 9.6 8.9 N/A November 9.8 9.9 9.7 8.7 June 9.7 10.0 10.4 9.3 December 10.2 9.7 9.9 9.4 Government and Major Services Government Structure. The County is governed by a Board of Commissioners (the `Board'). The Board consists of five members who are elected by a County-wide vote and serve four-year staggered terms. Partisan elections for the Board are held in November in even-numbered years. The Board takes office the first Monday in December following the November elections. At that time, the Board elects a chairman and vice chairman from among its members. The major duties of the Board include assessing and assigning priorities on the needs of the County and establishing programs and services to meet these needs, adopting an annual balanced budget, establishing the annual property tax rate, appointing various officials, including members of County boards and commissions and some County employees, regulating land use and zoning outside the jurisdiction of municipalities, enacting local ordinances and adopting policies concerning the operations of the County. The Board also has the authority to call bond referendums, enter into contracts and establish new programs. The Board appoints several officials to help carry out its responsibilities, including a County Manager, a County Attorney who serves as legal advisor to the Board and a Clerk to the Board who is responsible for keeping official Board records and preparing the official minutes of all Board meetings. The County Manager is the chief administrative officer of the County. The major duties of the County Manager include supervising and coordinating the activities of the County departments, executing all orders and policies set forth by the Board, attending all Board meetings, making recommendations on appropriate matters of business, recommending an annual budget, advising the 10 Board of Commissioners Meeting 05/20/2013 12-5- 14 Board of the financial condition of the County, representing the County in business with other agencies and performing other duties assigned by the Board. To assist him in the performance of his duties, the County Manager has a staff which includes assistant managers, department heads and administrative assistants. Education. The New Hanover County School System with jurisdiction throughout the County is governed by a seven-member Board of Education. The Board is elected for four-year staggered terms. The State provides funds for a basic education program for each school system in the State. Funds are also provided by the State for capital construction through the Public Schools Building Capital Fund. In addition to the State funds, the County contributes funds from the General Fund. Designated portions of two local option one-half cent sales taxes must be used for school capital outlay expenditures or the retirement of bonded indebtedness incurred for these purposes. In the fiscal year ended June 30, 2012, the State provided the school system with approximately 55% of its operating budget and the federal government provided approximately 11%. The balance of 34% was provided by the County and other local sources. The amounts contributed by the County for operating expenses and capital outlay from both the General Fund and a designated sales tax for the four fiscal years and first seven months of Fiscal Year 2013indicated are shown below: FISCAL YEAR ENDED DESIGNATED ONE-HALF JUNE 30 GENERAL FUND CENT SALES TAX TOTAL $ $ $ 2009 77,940,073 7,242,286 85,182,359 2010 73,819,574 8,134,118 81,953,692 2011 75,453,657 8,840,818 84,294,475 2012 73,844,036 9,528,630 81,372,666 2013 (7 months) 42,853,568 5,659,486 48,513,054 'For the 7 months ended February29, 2012 the designated sales tax amounted to $5,420,232. 11 Board of Commissioners Meeting 05/20/2013 12-5- 15 The following table illustrates the number of schools in the system and average daily membership for the five indicated years: ELEMENTARY GRADES INTERMEDIATE SECONDARY SCHOOL YEAR K-5 GRADES 6-8 GRADES 9-12 No. ADM1 No. ADM1 No. ADM1 2008-09 23 11,305 7 5,288 6 7,036 2009-10 24 11,240 7 5,190 6 7,115 2010-11 24 11,507 8 5,271 6 7,100 2011-12 24 11,668 7 5,476 6 7,120 2012-13 'ADM or average daily membership, determined by actual records at the schools is computed by the North Carolina Department of Public Instruction on a uniform basis for all public school units in the State. The ADM computations are used as a basis for teacher allotments. The school information does not include alternative schools. Source: New Hanover County Board of Education, Finance Office, Comprehensive Annual Financial Report for Fiscal Year 2009-2012, North Carolina Department of Public Instruction for Fiscal Year 2013. Cape Fear Community College, ("CFCC"), was founded in 1958 and is the sixth largest school in the North Carolina Community College System. The school is a major economic development partner in southeastern North Carolina. CFCC offers trade, technical and general educational programs to more than 31,000 students each year and offers more than 60 technical degree programs in a wide range of areas that offer hands-on training. CFCC's most recent graduate placement rate is 98%. The County has made the following contributions to CFCC: $5,841,765 in fiscal year 2011 and $6,191,767 in fiscal year 2012 with $7,191,767 budgeted in fiscal year 2013. In November 2008, voters passed a $164 million Community College Bond referendum to provide CFCC with funding to expand its facilities to include Union Station, a parking deck, a Humanities and Fine Arts Building, and an Advanced and Emerging Technologies Center. Union Station is a 259,000 square-foot building that will include classrooms and labs for health sciences programs, general classrooms, biology labs, student services, admissions and a large reception hall for college and community events. Construction began on Union Station in February 2011 and is expected to be completed in the summer of 2013. The Humanities and Fine Arts Building will be a state of the art center for humanities and fine arts programs and also serve as an additional venue for cultural events in the County. Construction began in March 2013 with completion in the fall of 2014. The design of the Advance and Emerging Technologies building is in process with a projected bid date of February 2014. Construction of this building is expected to commence in March 2014 with completion in the summer of 2015. To date, the County has issued $70 million in Community College Bonds. The University of North Carolina at Wilmington ("UNCW'), also located within the County, was founded as Wilmington College in 1947 and designated a university in 1969. UNCW is the only public university in southeastern North Carolina. Expanding from three buildings in 1961 to more than 90 today, the campus still reflects the Georgian style of architecture that has made the institution one of the most attractive in the State of North Carolina. The campus has experienced dramatic change since 2002 as a result of the N.C. Higher Education facilities Bond issue, a privatized housing initiative and other in-house funding mechanisms. More than $508 million dollars in funding for major capital projects have resulted in 30 new or renovated buildings for academics, housing, athletics and campus life, UNCW has been ranked as one of the five best public master's universities in the South. UNCW is among a very select group of universities that has sustained a rank in the top 10 for the last 15 years. Among all 127 public and private universities in the South that provide a full range of undergraduate and master's level 12 Board of Commissioners Meeting 05/20/2013 12-5- 16 programs, UNCW is ranked 14th. UNCW is one of the best colleges and universities in the Southeast, according to the Princeton Review. This is the ninth consecutive year that UNCW has been named to this elite group. UNCW was included, for the fourth consecutive year in the prestigious Fiske Guide to Colleges. The Master of Fine Arts in creative writing program was named 2nd in the United States for creative nonfiction in the 2011 MFA rankings in Poets and Writers magazine. The magazine also ranked UNCW's overall creative writing program as one of the top 50 MFA programs in creative writing in the nation for the second year in a row. UNCW has again been ranked one of the "Best Values" among public universities in the United States and number two in North Carolina, according to Kiplinger's 2012 rankings. UNCW is a comprehensive level I university in the 16-campus University of North Carolina system. It is accredited by the Southern Association of Colleges and Schools and offers 52 Bachelor's degrees programs, 38 Master's degrees programs, and two doctoral programs. UNCW is funded with State appropriations and receives federal funds for research and financial aid programs. UNCW had a 2012-13 academic year enrollment of 13,733 full-time-equivalent undergraduate and graduate students. UNCW manages the nation's only underwater ocean laboratory, Aquarius, owned by NOAA and located in the Florida Keys National Marine Sanctuary. Transportation -- The Road System. The maintenance, expansion, and improvement of primary and secondary highways within the County are the responsibility of the State. Each municipality within the County bears responsibility for its local street system. The County has no financial obligations with respect to construction and maintenance of the road system. The County is served by Interstate 40 and five U.S. Highways, 17, 117, 74, 76 and 421, and by North Carolina Highways 132 and 133. Interstate 95 intersects Interstate 40 northwest of the County, connecting north-south and east-west traffic. -- Wilmington International Airport. The Wilmington International Airport (the `Airport') is a County-owned facility operated by the New Hanover County Airport Authority. The Airport is the fourth largest in the State. In calendar year 2012, the Airport had 51,542 total aircraft operations and served 795,912 passengers. Two commercial airlines, US Airways and Delta provide regular jet and commuter service with 23 daily flights, offering direct (non-stop) service to Atlanta, Charlotte, New York, Philadelphia and Washington D.C. and one-stop connections to 150 destinations. Within the last ten years, the Airport has undergone approximately $75 million in capital improvements, which include a new 13,500 square-foot International Terminal Building that provides a full service Federal Inspection Station to clear international flights. Construction of this facility was completed in 2009. Under Federal Law, Wilmington is the only location on the east coast where planes returning from areas south of 30 degrees North Latitude and north of Jacksonville, Florida may land to clear US Customs and Border Protection without special exemption. The Airport continues to focus on non-aeronautical revenue in order to reduce the dependency on airline rates and charges. Investment into the business and industrial park is beginning to pay a return with the construction of a 102,000 square-foot Veterans Affairs Outpatient Clinic which opened March 2013 resulting in a 20 year ground lease. The Airport is also beginning the construction of three Rental Car Service Centers which should be completed around the first part of 2014. The construction of these facilities will help expedite maintenance of rental cars and position the rental car agencies to handle growth into the future. There are several new airfield project underway including lengthening runway 17 and adjacent taxiway to increase safety and capacity for aeronautical operations. -- The State Port. The North Carolina State Port at Wilmington, one of four State ports, is located on the east bank of the Cape Fear River and is one of two deep water harbors in the State. The 13 Board of Commissioners Meeting 05/20/2013 12-5- 17 State Port offers terminal facilities serving break-bulk cargo, bulk cargo and containerized cargo operations. Imports and exports include chemicals, metal products, general merchandise, forest products, salt, wood pulp, wood chips, and food. All customs services, including a Classification and Value Section, are available. Foreign Trade Zone 66, with warehouses, assembly areas and 100 acres of open storage, is accessible by rail or truck, in addition a 42 ft. navigational channel offers customers additional vessel capacity. The facility is operated by the North Carolina State Ports Authority. -- Ground Based Freight and Mass Transit. Other transportation resources in the County include the CSX Rail Transport Group which provides rail freight service in the area with one scheduled train daily. Local bus service is provided by the Cape Fear Public Transportation Authority, which is governed by an eleven-member board with five members appointed by the Wilmington City Council, five members appointed by the County and one member appointed by the other members of the board. A private management firm operates a system of ten routes, UNCW Shuttle service, and historic downtown trolley. There are also approximately 55 trucking companies serving the area. Human Services. Human services programs in the State are financed by a combination of Federal, State and local funds. On the County level, these services are classified as public assistance, public health, , social services, veterans' services and mental health. The County had actual expenditures from the combined sources of $53,674,258 in Fiscal Year 2012; for Fiscal Year 2013 the County appropriated $54,818,253, for human services. Hospital and Medical Facilities. New Hanover Regional Medical Center is a nonprofit corporation that operates a network of hospital and health care related facilities and services located in Wilmington, North Carolina (hereinafter collectively referred to as the "Health Care System'). The Health Care System, generally known as New Hanover Regional Medical Center, includes a tertiary referral health care center with 694 beds located on the Corporation's 17th Street campus (the "Main Campus'), and an acute care hospital with 75 licensed beds located on the Corporation's Cape Fear campus (the "Cape Fear Campus'). The Health Care System is owned by the County and serves as the primary hospital of a three county area as well as a tertiary hospital for a seven county area. The Health Care System provides an emergency room with 24 hour service, a 60-bed rehabilitation hospital, and a 62-bed psychiatric hospital. The Health Care System has responsibility for the emergency medical services in the County, including Air Ambulatory Service. During the 1998 fiscal year, the Lower Cape Fear Hospice became an affiliated organization of New Hanover Regional Medical Center but is not considered a part of the Health Care System. During fiscal year 1999, Pender Memorial Hospital, Inc. became an affiliated organization of New Hanover Regional Medical Center through a 20-year operating agreement. Pender Memorial provides inpatient, outpatient, and emerging care services to the residents of Pender County and vicinity. In 2011, the Health Care System completed a major facility improvement and expansion at its Main Campus which included renovations to the patient tower. This capital improvement project results in the renovation of approximately 289,320 square feet of space. During fiscal year 2008, the Health Care System completed construction on a new 194,995 square foot Women's and Children's Center and 196,804 square foot surgical pavilion. Funding for these capital improvement projects were from a combination of proceeds of tax-exempt bonds and accumulated reserves and were approved by the North Carolina Department of Health and Human Services under its certificate of need process. New Hanover Regional Medical Center has implemented an information system product suite to replace most of its core clinical and revenue systems. The capital outlay of greater than $60 million will result in improvements in information technology, providing the Health Care System and the local healthcare community with a fully integrated system, including easily accessible electronic medical records. In addition, the information systems improvements will enable the Health Care System to meet criteria necessary to qualify for Meaningful Use Stimulus funds from the federal government, which are 14 Board of Commissioners Meeting 05/20/2013 12-5- 18 anticipated to exceed $11 million. The project is to be fully funded through the Health Care System's budget for routine capital expenditures. Public Service Enterprises In May 2007 the City Council of the City of Wilmington and the New Hanover County Board of Commissioners each adopted resolutions creating a water and sewer authority to consolidate the City's, the New Hanover County Water and Sewer District's (the "District') and the County's water and sewer systems. The articles of incorporation for the Cape Fear Public Utility Authority (the `Authority') were approved by the State of North Carolina on July 2, 2007. The transfer of water and sewer assets and liabilities of the City, the County and District to the Authority was completed on July 1, 2008. In addition, all City and County water and sewer system employees were transferred to the Authority on July 1, 2008. The water and sewer system assets and liabilities of the City, the County and the District were leased, transferred or assigned to the Authority, to the extent permitted under existing financing documentation and law. While the City, the County and the District remain as ultimate obligors on some of their existing bond or installment financings, the Authority reimburses each of the City, the County and the District for debt service payments made pursuant to an interlocal arrangement approved by the City, County and the District. The Authority's mission is to provide water and sewer service to the County's existing 36,000 customers as well as City residents. 15 Board of Commissioners Meeting 05/20/2013 12-5- 19 Solid Waste Solid Waste Collection. In the unincorporated areas of the County, Municipal Solid Waste (MSW) is collected by private haulers on a subscription basis. Each hauler conducting business in the County is required to obtain a franchise license from the County. Recyclable material collection services are also available to residents on a subscription basis. The County has also established seven (7) recyclable material drop-off sites throughout the County, six of which are available to the public 24 hours a day. These materials are taken to a County-owned facility where they are further sorted and processed for market. In the incorporated areas of the County, MSW and recyclable material collection is either provided by the municipality or is contracted to private waste haulers. Solid Waste Disposal. The County currently owns and operates a lined landfill that meets or exceeds federal and state requirements. The facility only accepts waste generated within New Hanover County and is open six days a week. All wastewater ("leachate") that is generated from the landfill is treated onsite. The leachate is either treated through a constructed wetlands system or through its wastewater treatment plant. Total treatment capacity is in excess of 100,000 gallons per day. County staff utilizes several waste diversion techniques to minimize waste disposal. Several thousand tons a year are diverted from the waste stream and processed for beneficial reuse. Examples include wood waste, sheetrock, scrap metal, asphalt shingles, and appliances. The landfill facility recently began the permitting process for a major expansion, which would add an additional 90 acres of disposal capacity. This additional capacity is estimated to extend the life of the landfill an additional 45 years at current disposal rates. Recycling Operations. The County operates and maintains seven recycling drop-off sites for County residents. Six of these sites area available to residents 7 days a week, 24 hours a day. County staff operates a small fleet of rolloff trucks to collect the material from the drop-off sites and deliver them to the County's sorting and baling facility. At this facility, contaminants are removed from the materials, after which they are further sorted and baled. Baled materials are then marketed to mills or brokers, which generates revenues to help offset the cost of collection. The County also provides residents free disposal of used tires, electronics, and household hazardous waste (HHW). Each of these waste streams is further managed through contracted businesses that recycle the materials or convert them for beneficial reuse. Waste-to-Energy (WTE). Waste-to-Energy (WTE). The County's WTE facility was idled in April 2011 while the Board of County Commissioners sought long-term solutions to managing solid waste. After soliciting requests for proposals (RFPs) for the retrofit, operation, and maintenance of the facility, the County determined there was a need to look at a more comprehensive plan for waste 16 Board of Commissioners Meeting 05/20/2013 12-5-20 management. The facility continues to be maintained and inspected as the County explores alternative uses for the facility through development of its Comprehensive Solid Waste Management Plan. This plan, prepared in conjunction with consultant CDM Smith, is expected to be presented to the Board of County Commissioners in draft form in early August, 2013. Debt Information LEGAL DEBT LIMIT In accordance with the provisions of the State Constitution and The Local Government Bond Act, as amended, allowing for the issuance of all presently authorized bonds, including those being offered by this Official Statement, the County has the statutory capacity to incur additional net general obligation debt in an approximate amount of $ . For a summary of certain constitutional, statutory and administrative provisions governing or relating to the incurrence of debt by units of local government of the State, see Appendix B. 17 Board of Commissioners Meeting 05/20/2013 12-5-21 OUTSTANDING GENERAL OBLIGATION DEBT Principal Outstanding as of June 30, June 30, June 30, March 31, General Obligation Bonds 2009 2010 2011 2012 School Bonds $ 213,448,455 $201,352,201 $187,611,525 $174,404,523 Community College 31,675,271 93,067,249 91,304,332 86,356,629 Solid Waste Bonds 2,557,615 1,654,275 758,002 — Other Bonds 18,743,659 35,241,225 34,241,141 31,878,848 Total 266.425.000 331,315.000 313.915.000 292,640.000 'Bonds Issued: 2009-10 $48,970,000 General Obligation Refunding Bonds, Series 2009, 2.7651% true interest cost. $53,030,000 General Obligation Public Improvement Bonds, Series 2010A, 3.0513% true interest cost. $30,000,000 General Obligation Public Improvement Bonds Taxable, Series 2010B, 5.5041% true interest cost. Note: Outstanding debt above does not include $313,750,000 hospital revenue bonds, as these bonds are payable from the revenues of the hospital facilities financed. 18 Board of Commissioners Meeting 05/20/2013 12-5-22 GENERAL OBLIGATION DEBT RATIOS Total GO Debt Total Total Assessed to Assessed GO Debt At June 30 GO Debtl Valuation Valuation Population2 Per Capita 2008 $238,875,000 $32,79006,076 3 .71% 192,925 2 $1,238.18 2009 266,425,000 33,424,361,562 .80 194,254 2 1)385.93 2010 331,315,000 33,674,505,469 .98 203,439 2 1,628.57 2011 313,915,000 33,806,058,072 .93 203,439 2 1,543.04 2012 292,640,000 34,190,526,946 .86 203,439 2 1)438.47 After Bonds now offered are issued $325,565,000 $ 3 % 203,439 2 $ 1This amount excludes refunded bonds as described above under"Outstanding General Obligation Bonds". 2Estimates of North Carolina Office of State Budget and Management. 3E stim ate. 19 Board of Commissioners Meeting 05/20/2013 12-5-23 GENERAL OBLIGATION DEBT SERVICE REQUIREMENTS AS OF JUNE 30, 2012 AND MATURITY SCHEDULE OF BONDS NOW OFFERED Existing Debt Bonds Fiscal Principal Now Year Principal &Interest Offered 2012-13 $ 21,07500 $ 34,625,788 $ 2013-14 21,040,000 3 3,642,288 2014-15 20,995,000 32,666,613 2015-16 20,935,000 31,676,063 2016-17 21,355,000 31,166,013 2017-18 21,660,000 30,474,700 2018-19 21,115,000 28,869,175 2019-20 22,260,000 29,007,175 2020-21 20,950,000 26,741,925 2021-22 15,355,000 20,256,238 2022-23 13,250,000 17,426,552 2023-24 13,250,000 16,750,283 2024-25 13,250,000 16,076,365 2025-26 13,250,000 15,427,904 2026-27 9,250,000 10,782,271 2027-28 9,250,000 10,345,659 2028-29 6,100,000 6,759,065 2029-30 4,150,000 4,497,214 2030-31 4,150,000 4,265,738 292,640.000 401,457.032 54,000.000 20 Board of Commissioners Meeting 05/20/2013 12-5-24 GENERAL OBLIGATION BONDS AUTHORIZED AND UNISSUED Bonds Bonds Date Authorized Now Purpose Approved and Unissued Offered Balance Community College 11/04/2008 9,400,000 $54,000,000 40,000,000 $%400,000 $ 54,000,000 $40,000,000 GENERAL OBLIGATION DEBT INFORMATION FOR UNDERLYING UNITS AS OF JUNE 3012012 Total 2010 Assessed Tax Rate Bonds Authorized Total GO GO Debt Unit Population' Valuation Per 100 and Unissued Debt Per Capita Carolina Beach 5,729 $ 2,481,535,202 $.175 $ - $ - $ - Wilmington (County Seat) 106,882 14,098,655,168 .37 - -New Hanover County Water and Sewer District4 97,950 2 16,940,162,803 s - - - - 'North Carolina Office of State Budget and Management. 2Estimate of the County Planning Department. 3Estimate of the New Hanover County Tax Department. 4As described under the caption "PUBLIC SERVICE ENTERPRISES" herein, payments related to the outstanding general obligation debt of the District are made by the Authority pursuant to an interlocal transition and operating agreement approved by the City, the County, the District and the Authority in November of 2007. Such payment arrangements began on July 1, 2008. 21 Board of Commissioners Meeting 05/20/2013 12-5-25 OTHER LONG-TERM COMMITMENTS The County has entered into installment financing agreements, secured by certain assets financed and subject to an annual appropriation, pursuant to which it remains obligated. Other Long- Term Commitments outstanding are as follows: FISCAL YEAR ENDING JUNE 309 PRINCIPAL INTEREST TOTAL1,2 2013 $11)077)794 $4)351)404 $15.529.198 2014 10,889,058 3,659,152 14,548,210 2015 10,363,778 3,257,464 13,621,243 2016 10,104,161 2,847,897 12,952,058 2017 9,324,132 2,438,819 11,762,952 2018 8,916,868 2,036,783 10,953,650 2019 6,758,383 1,678,513 8,436,896 2020 6,863,361 1,354,475 8,217,836 2021 6,848,394 1,023,312 7,871,706 2022 5,508,383 725,849 6,234,232 2023 5,498,383 462,011 5,960,394 2024 1,633,383 290,748 1,924,131 2025 1,623,383 212,085 1,835,468 2026 1,449,201 131,497 1,580,698 2027 950,000 71,300 1,021,300 2028 945,000 23,925 968,925 Total1,2 $98)753)663 $24)565)233 $123)318)897 'As described under the caption"PUBLIC SERVICE ENTERPRISES"herein, payments related to installment financing obligations of the County for water and sewer improvements are made by the Authority pursuant to an interlocal transition and operating agreement among the City, the County, the District and the Authority dated January 30, 2008. Such payment arrangements began on July 1, 2008. 2Totals may not foot due to rounding. See the Notes to the Financial Statements in Appendix A for additional information concerning long-term commitments. 22 Board of Commissioners Meeting 05/20/2013 12-5-26 Debt Outlook. Within the next eighteen months, the County expects to issue General Obligation Bonds and Limited Obligation Bonds. This includes $40 million of the remaining $94 million of authorized but unissued General Obligation Community College Bonds and up to $10 million of Limited Obligation Bonds for renovations of the County's historic administrative building. From time to time, the County evaluates refunding opportunities with respect to its outstanding debt and installment financing obligations. Tax Information General Information. FISCAL YEAR ENDED/ENDING JUNE 30 2009 2010 2011 2012 2013 Assessed Valuation: Assessment Ratio' 100% 100% 100% 100% Real Property $29,717,299,349 $30,090,822,904 $30,261,859,704 $30,442,282,655 Personal Property 3,258,906,341 3,122,851,620 3,114,706,992 3,313,128,898 Public Service Companies2 448,155,872 460,830,945 429,491,376 435,115,395 Total Assessed Valuation $33,424,361,562 $33,674,505,469 $33,806,058,072 $34,190,526,946 Rate per $1003 .4525 .4525 .4655 .4655 Levy3 $151)208)013 $152)793)146 $158)470)084 $159)752)984 'Percentage of assessed value has been established by statute. 2Valuation of railroads, telephone companies and other utilities as determined by the North Carolina Department of Revenue. 3In addition to the County-wide tax rate indicated above, the County levied a fire district tax covering the unincorporated areas of the County of 6¢, 6¢ and 6.75¢ for fiscal years 2010, 2011 and 2012. 4Estimated. Tax Collections. PERCENTAGE OF FISCAL YEAR ENDED/ENDING PRIOR YEARS' CURRENT YEAR'S CURRENT YEAR'S TUNE 30 LEVIES COLLECTED LEVY COLLECTED LEVY COLLECTED 2008 $1)751)817 $136)794)279 98.26% 2009 2,040,367 149,085,287 98.60 2010 1,763,311 150,719,243 98.64 2011 1,566,776 155,710,692 98.25 2012 2,451,860 157,409,935 98.53 2013 (9 months) 1,604,720 153,129,659 96.78 'Estimated. 23 Board of Commissioners Meeting 05/20/2013 12-5-27 Ten Largest Taxpayers for Fiscal Year 2011-12. PERCENTAGE OF TOTAL ASSESSED ASSESSED TAXPAYERS TYPE OF BUSINESS VALUATION1 VALUATION TAX LEVY General Electric Co. Manufacturer $ 295,282,009 0.86% $1,374,537 Progress Energy2 Utility 277,606,162 0.81 1,292,257 Corning Inc. OWG Manufacturer 221,664,226 0.66 1,031,847 Celanese Corporation DBA Chemical Fortron Industries Manufacturer 80,728,456 0.24 375,791 AT&T Utility 65,933,702 0.19 306,921 Arteva Specialties DBA Chemical Kosa Manufacturer 59,474,463 0.17 276,854 River Ventures Real Estate 55,803,840 0.16 259,767 WalMart Property Tax Dept. Retail 50,981,353 0.15 237,318 Centro Independence LLC (Mall) Real Estate 50,442,138 0.15 234,808 Global Nuclear Fuel Chemical Americas LLC Manufacturer 46,996,981 0.14 218,771 $1,204,913,330 3.53% $5,608,871 'New Hanover County Tax Office. 2Through a merger transaction, Progress Energy Inc. has become a wholly owned subsidiary of Duke Energy Corporation. 2012-13 Expected Financial Results, 2014 Budget Commentary The Board of Commissioners adopted an original budget ordinance of $268,671,456 for the General Fund for fiscal year ending June 30, 2013. Appropriated fund balance was approved at $7,000,000. The tax base was estimated to be $29 billion, which was based on the new values established by the property revaluation. The revenue-neutral tax rate was approved at .544 cents. For Fiscal Year 2013, the County anticipates general fund expenditures of $267 million or 96% of budgeted expenditures and revenues for the same period are expected to total $268 million or 101% of estimated revenues. The County does not expect to use any appropriated fund balance for the Fiscal Year 2013. The Board of Commissioners adopted an original budget ordinance of $13,006,061 for the Environmental Management Fund for fiscal year ending June 30, 2013. The tipping fee was set at $59.00, the same as the prior year. With the reduction in the construction industry, the stream of trash to the landfill has also been reduced. (CLOSING OF WASTEC MAY HAVE INCREASED VOLUME. NEED TO VERIFY??? . There are no transfers expected from the General Fund to the Environment Management Fund for the fiscal year ended June 30, 2013. The Environmental Management Fund has repaid the inter-fund loan previously due to the General Fund. The County's budget did not include funding for debt service associated with the New Hanover County Water and Sewer District in fiscal year ended June 30, 2012 following the establishment of the Cape Fear Public Utility Authority, which assumed the debt obligations of the District effective July 1, 2008. As of the end of April, the County is in the preliminary stages of preparing the fiscal year 2014 annual budget. The County is projecting the economy to continue to grow as has been the situation over the past two fiscal years. The County does not expect a property tax increase in the fiscal year 2014 budget, but do expect for sales taxes to continue to grow. Pension Plans 24 Board of Commissioners Meeting 05/20/2013 12-5-28 The County participates in the North Carolina Local Governmental Employees Retirement System and the Supplemental Retirement Income Plan of North Carolina. North Carolina Local Governmental Employees' Retirement System. The North Carolina Local Governmental Employees' Retirement System (the "System") is a service agency administered through a board of trustees by the State for public employees of counties, cities, boards, commissions and other similar governmental entities. While the State Treasurer is the custodian of System funds, administrative costs are borne by the participating employer governmental entities. The State makes no contribution to the System. The System provides, on a uniform System-wide basis, retirement and, at each employer's option, death benefits from contributions made by employers and employees. Employee members contribute 6% of their individual compensation. Each new employer makes a normal contribution plus, where applicable, a contribution to fund any accrued liability over a 24-year period. The normal contribution rate, uniform for all employers, is currently 6.74% of eligible payroll for general employees and 6.77% of eligible payroll for law enforcement officers. The accrued liability contribution rate is determined separately for each employer and covers the liability of the employer for benefits based on employees' service rendered prior to the date the employer joins the system. Members qualify for a vested deferred benefit at age 60 after at least five years of creditable service to the unit of local government. Unreduced benefits for general employees are available: at age 65, with at least five years of creditable service; at age 60, with at least 25 years of creditable service; or after 30 years of creditable service, regardless of age. Benefit payments are computed by taking an average of the annual compensation for the four consecutive years of membership service yielding the highest average. This average is then adjusted by a percentage formula, by a total years of service factor, and by an age service factor if the individual is not eligible for unreduced benefits. Contributions to the system are determined on an actuarial basis. For information concerning the County's participation in the North Carolina Local Governmental Employee's Retirement System and the Supplemental Retirement Income Plan of North Carolina see the Notes to the County's Audited Financial Statements in Appendix C. Financial statements and required supplementary information for the North Carolina Local Governmental Employees' Retirement System are included in the Comprehensive Annual Financial Report ("CAFR") for the State. Please refer to the State's CAFR for additional information. The County is self-insured for health insurance. Permanent County employees who resign in good standing, or retire with at least 15 years of creditable service in the Local Government Employees Retirement System may continue to participate, at their cost (premium prepaid by employee), in the County's health and dental programs until they become eligible for Medicare. The County books a reserve (at year end) estimated to cover these costs for the upcoming year. Other Post-Employment Benefits The County provides certain post employment benefits as part of the total compensation package offered to attract and retain qualified employees. Employees who retire on or after August 1, 2003 may qualify for continued coverage under the County's group health insurance program. A regular employee, who retires under one of the provisions of the North Carolina Retirement System, and who has at least five consecutive years of service with the County immediately prior to retirement is qualified for continued coverage. A fireman or sworn law enforcement officer who becomes totally and permanently disabled for their job, as approved by the North Carolina Retirement System's Medical Review Board, 25 Board of Commissioners Meeting 05/20/2013 12-5-29 and whose disability is the result of an accident while performing their duty as such needs only one year of creditable service for continued coverage. At age 65, the retiree must obtain primary coverage through the Federal Medicare Plan (Parts A & B) and the County's health plan will assume secondary responsibility for covered medical services. The retiring employee must make an election to continue or terminate coverage at the time of their retirement. If a retiree waives their right to continue coverage at the date of retirement, they may not elect coverage at a future date. The only exception to this rule is when the retiree's spouse is an active employee of the County, the retiree may choose to become a dependent under the spouse's certificate. If the retiree loses eligibility under the spouse's certificate, they may at the time exercise the retiree insurance options that were available at the time of their retirement. The County provides these benefits under a self-insured plan with a portion funded by the County and the remainder funded by the retiree based on years of creditable service in the retirement system. Qualified retirees can purchase coverage for their dependents at the County's group rates. The County has also elected to provide a death benefit for employees who die in active service after one year as a contributing member of the retirement system or who die within 180 days of their retirement date. For additional information concerning the County's obligation to provide such health care benefits and death benefits, see Note 3B of the Notes to the Basic Financial Statements of the County in Appendix C. In June 2004, GASB issued Statement No. 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (effective for fiscal year 2008). GASB Statement No. 45 will be implemented in three phases beginning in fiscal year 2008 and generally requires that state and local governmental employers account for expected future retiree costs attributable to OPEBs on an accrual basis similar to the manner that they currently account for pensions. GASB Statement No. 45 also requires disclosure of information about the plans in which an employer participates, the funding policy followed, and the actuarial valuation process and assumptions. The County is considered a "Phase 1" government (based on the County's total annual revenues) and was required to implement GASB Statement No. 45 in fiscal year 2007-08. In response to GASB Statement No. 45, the County had an official actuarial study done to determine its unfunded OPEB liability and annual required contribution ("ARC"). The study was done under an assumption of fully funding the ARC and indicates the unfunded OPEB liability under an assumption of pay-as-you-go funding, which is the County's current practice. The actuarial study concluded that the County has an ARC of$10,774,857 and an unfunded OPEB liability of$116,907,724. The County has determined not to fund the ARC. Based on GASB Statement No. 45, the County will be required to disclose the unfunded ARC, which must be amortized over future periods. The ARC was shown in the Financial Statements as a liability for fiscal year 2009. This accounting change may dramatically increase reported liabilities in the Financial Statements. In addition, the unfunded OPEB liability will be disclosed in the notes to the County's financial statements and as required supplementary information. The County's expenditure for OPEB liability during fiscal year ended June 30, 2012 was $22 880,000 ??? million and is budgeted at $3,100,000 ???million for the fiscal year ending June 30, 2013. Litigation No litigation is now pending or, to the best of the County's knowledge, threatened, against or affecting the County which seeks to restrain or enjoin the authorization, execution or delivery of the 2012 Bonds or which contests the County's creation, organization or corporate existence, or the title of any of 26 Board of Commissioners Meeting 05/20/2013 12-5-30 the present officers thereof to their respective offices or the authority or proceedings for the County's authorization, execution and delivery of the Contract, or the County's authority to carry out its obligations thereunder or which would have a material adverse impact on the County's condition, financial or otherwise. In addition, no litigation is now pending or, to the best of the Corporation's knowledge, threatened, against or affecting the Corporation which seeks to restrain or enjoin the authorization, execution or delivery of the 2012 Bonds or Contract or which contests the validity or the authority or proceedings for the adoption, authorization, execution or delivery of the 2012 Bonds or the Corporation's creation, organization or corporate existence, or the title of any of the present officers thereof to their respective offices or the authority or proceedings for the Corporation's authorization, execution or delivery of the 2012 Bonds, the Indenture or the Contract, or the Corporation's authority to carry out its obligations thereunder. Contingent Liabilities The County is not aware of any contingent liabilities which, in the opinion of the County Attorney, would materially adversely affect the County's ability to meet its financial obligations. CONTINUING DISCLOSURE In accordance with the requirements of Rule 15c2-12 promulgated by the SEC under the Securities Exchange Act of 1934 ("Rule 15c2-12'), the County has undertaken in the Bond Resolution to provide: (1) by not later than seven months after the end of each Fiscal Year, beginning with the Fiscal Year ending June 30, 2013, to the Municipal Securities Rulemaking Board (the "MSRB'), in an electronic format prescribed by the MSRB the audited financial statements of the County for the preceding Fiscal Year, if available, prepared in accordance with Section 159-34 of the General Statutes of North Carolina, as it may be amended from time to time, or any successor statute, or if such audited financial statements are not then available, unaudited financial statements of the County for such Fiscal Year to be replaced subsequently by audited financial statements of the County to be delivered within 15 days after such audited financial statements become available for distribution; (2) by not later than seven months after the end of each Fiscal Year, beginning with the Fiscal Year ending June 30, 2013, to the MSRB, the financial and statistical data as of a date not earlier than the end of the preceding Fiscal Year for the type of information included in Appendix C under the captions "THE COUNTY--DEBT INFORMATION" and "--TAX INFORMATION" (excluding any information for overlapping units); (3) in a timely manner not in excess of 10 Business Days after the occurrence of the event, to the MSRB notice of any of the following events with respect to the Bonds: (a) principal and interest payment delinquencies; (b) non-payment related defaults, if material; (c) unscheduled draws on the debt service reserves reflecting financial difficulties; (d) unscheduled draws on any credit enhancements reflecting financial difficulties; 27 Board of Commissioners Meeting 05/20/2013 12-5-31 (e) substitution of any credit or liquidity providers, or their failure to perform; (f) adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material notices or determinations with respect to the tax status of the Bonds or other material events affecting the tax status of the Bonds; (g) modification of the rights of the Beneficial Owners of the Bonds, if material; (h) call of any of the Bonds, if material, and tender offers; (1) defeasance of any of the Bonds; (j) release, substitution or sale of any property securing repayment of the Bonds, if material; (k) rating changes; (1) bankruptcy, insolvency, receivership or similar event of the County; (m)the consummation of a merger, consolidation, or acquisition involving the City or the sale of all or substantially all of the assets of the obligated person, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to such actions, other than pursuant to its terms, if material; and (n) the appointment of a successor or additional trustee, or the change in the name of a trustee, if material; (4) in a timely manner, to the MSRB, notice of a failure of the County to provide required annual financial information described in (1) and (2) above on or before the date specified. At present, Section 159-34 of the General Statutes of North Carolina requires that the County's financial statements be prepared in accordance with generally accepted accounting principles and that they be audited in accordance with generally accepted auditing standards. The Bond Resolution also provides that the County's undertaking pursuant to Rule 15c2-12 is intended to be for the benefit of the registered owners and the beneficial owners of the Bonds and is enforceable by any of the registered owners and the beneficial owners of the Bonds, including an action for specific performance of the County's obligations described in this Section, but a failure to comply will not be an event of default and will not result in acceleration of the payment of the Bonds. An action must be instituted, had and maintained in the manner provided in the Bond Order for the benefit of all of the registered owners and beneficial owners of the Bonds. The County may modify from time to time, consistent with Rule 15c2-12, the information provided or the format of the presentation of such information, to the extent necessary or appropriate in the judgment of the County, but: (1) any such modification may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law or change in the identity, nature or status of the County; (2) the information to be provided, as modified, would have complied with the requirements of Rule 15c2-12 as of the date of this Official Statement, after taking into account any amendments or interpretations of Rule 15c2-12 as well as any changes in circumstances; and (3) any such modification does not materially impair the interest of the registered owners or the beneficial 28 Board of Commissioners Meeting 05/20/2013 12-5-32 owners, as determined by nationally recognized bond counsel or by the approving vote of the Owners of a majority in principal amount of the Bonds. Any annual financial information containing modified operating data or financial information will explain, in narrative form, the reasons for the modification and the impact of the change in the type of operating data or financial information being provided. The County's Rule 15c2-12 undertakings will terminate on payment, or provision having been made for payment in a manner consistent with the Rule 15c2-12, in full of the principal of and interest on the Bonds. All documents provided to the MSRB as described above will be provided in an electronic format as prescribed by the MSRB and accompanied by identifying information as prescribed by the MSRB. The County may discharge its undertaking described above by transmitting those documents or notices in a manner subsequently required by the SEC in lieu of the manner described above. The County has not failed to provide any information to be provided by any undertaking previously made by the County pursuant to the requirements of Rule 15c2-12. APPROVAL OF LEGAL PROCEEDINGS Certain legal matters incident to the authorization and issuance of the Bonds are subject to the approval of Parker Poe Adams & Bernstein LLP, Raleigh, North Carolina, Bond Counsel, whose approving legal opinion will be available at the time of the delivery of the Bonds. The proposed form of such opinion is attached hereto as Appendix E. TAX STATUS General On the date of issuance of the Bonds, Parker Poe Adams & Bernstein LLP, Raleigh, North Carolina ("Bond Counsel"), will render an opinion that, under existing law and assuming compliance by the City with certain provisions of the Internal Revenue Code of 1986, as amended (the "Code"), the interest on the Bonds is excludable from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations. The interest on the Bonds will be taken into account in determining adjusted current earnings of certain corporations (as defined for federal income tax purposes) and such corporations are required to include in the calculation of federal alternative minimum taxable income 75% of the excess of such corporation's adjusted current earnings over its federal alternative minimum taxable income (determined without regard to this adjustment and prior to reduction for certain net operating losses). The Code imposes various restrictions, conditions and requirements relating to the exclusion of interest on obligations, such as the Bonds, from gross income for federal income tax purposes, including, but not limited to, the requirement that the County rebate certain excess earnings on proceeds and amounts treated as proceeds of the Bonds to the United States Treasury, restrictions on the investment of such proceeds and other amounts, and restrictions on the ownership and use of the facilities financed or refinanced with proceeds of the Bonds. The foregoing is not intended to be an exhaustive listing of the post-issuance tax compliance requirements of the Code, but is illustrative of the requirements that must be satisfied by the County subsequent to issuance of the Bonds to maintain the excludability of the interest on the Bonds from gross income for federal income tax purposes. Bond Counsel's opinion is given in reliance on certifications by representatives of the County as to certain facts material to the opinion and the requirements of the Code. The County has covenanted in the Bond Resolution to comply with all requirements of the Code that must be satisfied subsequent to the issuance of the Bonds in order that the interest on the Bonds be, or continue to be, excludable from gross income for federal income tax purposes. The opinion of Bond Counsel assumes compliance by the County with such covenants, and Bond Counsel has not been retained to monitor compliance by the County with 29 Board of Commissioners Meeting 05/20/2013 12-5-33 such covenants subsequent to the date of issuance of the Bonds. Failure to comply with certain of such requirements may cause the interest on the Bonds to be included in gross income for federal income tax purposes retroactive to the date of issuance of the Bonds. No other opinion is expressed by Bond Counsel regarding the federal tax consequences of the ownership of or the receipt or accrual of interest with respect to the Bonds. If the interest on the Bonds subsequently becomes included in gross income for federal income tax purposes due to a failure by the County to comply with any requirements described above, the Bond Resolution does not require the County to redeem the Bonds or to pay any additional interest or penalty. The Internal Revenue Service has established an ongoing program to audit tax-exempt obligations to determine whether interest on such obligations is includible in gross income for federal income tax purposes. Bond Counsel cannot predict whether the Internal Revenue Service will commence an audit of the Bonds. Prospective purchasers and owners of the Bonds are advised that, if the Internal Revenue Service does audit the Bonds, under current Internal Revenue Service procedures, at least during the early stages of an audit, the Internal Revenue Service will treat the County as the taxpayer, and the owners of the Bonds may have limited rights, if any, to participate in such audit. The commencement of an audit could adversely affect the market value and liquidity of the Bonds until the audit is concluded, regardless of the ultimate outcome. Prospective purchasers of the Bonds should be aware that ownership of the Bonds and the accrual or receipt of interest on the Bonds may result in collateral federal income tax consequences to certain taxpayers, including, without limitation, financial institutions, property or casualty insurance companies, individual recipients of Social Security or Railroad Retirement benefits, certain Subchapter S Corporations with "excess net passive income," foreign corporations subject to the branch profits tax, life insurance companies and taxpayers who may be deemed to have incurred or continued indebtedness to purchase or carry the Bonds. Bond Counsel does not express any opinion as to any such collateral tax consequences. Prospective purchasers of the Bonds should consult their own tax advisors as to the collateral tax consequences. Proposed legislation is considered from time to time by the United States Congress that, if enacted, would affect the tax consequences of owning the Bonds. No assurance can be given that any future legislation, or clarifications or amendments to the Code, if enacted into law, will not contain provisions which could cause the interest on the Bonds to be subject directly or indirectly to federal or State of North Carolina income taxation, adversely affect the market price or marketability of the Bonds or otherwise prevent the owners of the Bonds from realizing the full current benefit of the status of the interest on the Bonds. Bond Counsel is further of the opinion that, under existing law, the interest on the Bonds is exempt from State of North Carolina income taxation. Bond Counsel's opinion is based on existing law, which is subject to change. Such opinion is further based on factual representations made to Bond Counsel as of the date thereof. Bond Counsel assumes no duty to update or supplement its opinion to reflect any facts or circumstances that may thereafter come to Bond Counsel's attention, or to reflect any changes in law that may thereafter occur or become effective. Moreover, Bond Counsel's opinion is not a guarantee of a particular result, and is not binding on the Internal Revenue Service or the courts; rather, such opinion represents Bond Counsel's professional judgment based on its review of existing law, and in reliance on the representations and covenants that Bond Counsel deems relevant to such opinion. Bond Counsel's opinion expresses the professional judgment of the attorneys rendering the opinion regarding the legal issues expressly addressed therein. By rendering its opinion, Bond Counsel does not become an insurer or guarantor of the result indicated by that expression of professional judgment, of the transaction on which the opinion is rendered, or of the future performance of the County, nor does the rendering of such opinion guarantee the outcome of any legal dispute that may arise out of the transaction. Original Issue Discount As indicated on the inside cover page, the Bonds maturing on June 1, (the "OID Bonds"), are being sold at initial offering prices which are less than the principal amount payable at maturity. Under the Code, the difference between (a) the initial offering prices to the public (excluding bond houses and brokers) at which a substantial amount of each maturity of the OID Bonds is sold and (b) the principal amount payable at maturity of 30 Board of Commissioners Meeting 05/20/2013 12-5-34 such OID Bonds, constitutes original issue discount treated as interest which will be excluded from the gross income of the owners of such OID Bonds for federal income tax purposes. In the case of an owner of the OID Bond, the amount of original issue discount on such OID Bond is treated as having accrued daily over the term of such OID Bond on the basis of a constant yield compounded at the end of each accrual period and is added to the owner's cost basis of such OID Bond in determining, for federal income tax purposes, the gain or loss upon the sale, redemption or other disposition of such OID Bond (including its sale, redemption or payment at maturity). Amounts received upon the sale, redemption or other disposition of an OID Bond which are attributable to accrued original issue discount on such OID Bonds will be treated as interest exempt from gross income, rather than as a taxable gain, for federal income tax purposes, and will not be a specific item of tax preference for purposes of the federal alternative minimum tax imposed on corporations and individuals. However, it should be noted that with respect to certain corporations (as defined for federal income tax purposes), a portion of the original issue discount that accrues to such corporate owners of an OID Bonds in each year will be taken into account in determining the adjusted current earnings for the purpose of computing the federal alternative minimum tax imposed on such corporations and may result in other collateral federal income tax consequences for certain taxpayers in the year of accrual. Consequently, corporate owners of an OID Bond should be aware that the accrual of original issue discount on any OID Bond in each year may result in a federal alternative minimum tax liability or other collateral federal income tax consequences, even though such corporate owners may not have received any cash payments attributable to such original issue discount in such year. Original issue discount is treated as compounding semiannually (which yield is based on the initial public offering price of such OID Bond) at a rate determined by reference to the yield to maturity of each individual OID Bond. The amount treated as original issue discount on an OID Bond for a particular semiannual accrual period is equal to (a) the product of (1) the yield to maturity for such OID Bond (determined by compounding at the close of each accrual period) and (ii) the amount which would have been the tax basis of such OID Bond at the beginning of the particular accrual period if held by the original purchaser, less (b) the amount of interest payable on such OID Bond during the particular accrual period. The tax basis is determined by adding to the initial public offering price on such OID Bond the sum of the amounts which have been treated as original issue discount for such purposes during all prior accrual periods. If an OID Bond is sold between semiannual compounding dates, original issue discount which would have accrued for that semiannual compounding period for federal income tax purposes is to be allocated in equal amounts among the days in such compounding period. The Code contains additional provisions relating to the accrual of original issue discount in the case of owners of the OID Bonds who subsequently purchase any OID Bonds after the initial offering or at a price difference from the initial offering price during the initial offering of the Bonds. Owners of OID Bonds should consult their own tax advisors with respect to the precise determination for federal and state income tax purposes of the amount of original issue discount accrued upon the sale, redemption or other disposition of an OID Bond as of any date and with respect to other federal, state and local tax consequences of owning and disposing of an OID Bond. It is possible that under the applicable provisions governing the determination of state or local taxes, accrued original issue discount on an OID Bond may be deemed to be received in the year of accrual even though there will not be a corresponding cash payment attributable to such original issue discount until a later year. Original Issue Premium As indicated on the inside cover page, the Bonds maturing on June 1, (the "Premium Bonds"), are being sold at initial offering prices which are in excess of the principal amount payable at maturity. The difference between (a) the initial offering prices to the public (excluding bond houses and brokers) at which a substantial amount of the Bonds is sold and (b) the principal amount payable at maturity of such Bonds constitutes original issue premium, which original issue premium is not deductible for federal income tax purposes. In the case of an owner of a Premium Bond, however, the amount of the original issue premium which is treated as having accrued over the term of such Premium Bond is reduced from the owner's cost basis of such Premium Bond in determining, for federal income tax purposes, the taxable gain or loss upon the sale, redemption or other disposition of such Premium Bond (whether upon its sale, redemption or payment at maturity). Owners of Premium Bonds should consult their tax advisors with respect to the determination, for federal income tax purposes, of the "adjusted basis" of such Premium Bonds upon any sale or disposition and with respect to any state or local tax consequences of owning a Premium Bond. 31 Board of Commissioners Meeting 05/20/2013 12-5-35 RATINGS Moody's Investors Service, Standard & Poor's Ratings Services, and the North Carolina Municipal Council have given the Bonds ratings of and respectively. Those ratings reflect only the respective views of such organizations, and an explanation of the significance of such ratings may be obtained only from the respective organization providing such rating. Certain information and materials not included in the Official Statement were furnished to such organizations. There is no assurance that such ratings will remain in effect for any given period of time or that any or all will not be revised downward or withdrawn entirely.Any downward revision or withdrawal of a rating may have an adverse effect on the market prices of the Bonds. UNDERWRITING The underwriters for the Bonds are ' The underwriters for the Bonds have jointly and severally agreed, subject to certain conditions, to purchase all but not less than all of the Bonds. If all of the Bonds are sold at the public offering yields set forth on the inside cover page of this Official Statement, the underwriters anticipate total selling compensation of$ .' The public offering prices or yields of the Bonds may be changed from time to time by the underwriters. 'Information provided by underwriters of the Bonds. 32 Board of Commissioners Meeting 05/20/2013 12-5-36 MISCELLANEOUS Any statements in this Official Statement involving matters of opinion or estimates, whether or not expressly so stated, are intended as such and not as representations of fact. References herein to the State Constitution and legislative enactments are only brief outlines of certain provisions thereof and do not purport to summarize or describe all provisions thereof. The execution of this Official Statement has been duly authorized by the Local Government Commission of North Carolina and the Board of Commissioners of the County. LOCAL GOVERNMENT COMMISSION OF NORTH CAROLINA By T.Vance Holloman Secretary of the Commission COUNTY OF NEW HANOVER, NORTH CAROLINA By Woody White Chairman of the Board of Commissioners By Chris Coudriet County Manager By Lisa Wurtzbacher Finance Director 33 Board of Commissioners Meeting 05/20/2013 12-5-37 APPENDIX E June , 2013 County of New Hanover, North Carolina Wilmington, North Carolina County of New Hanover, North Carolina General Obligation Community College Bonds Series 2013A Ladies and Gentlemen: We have acted as bond counsel in connection with the issuance and sale by the County of New Hanover, North Carolina (the "County") of $54,000,000 aggregate principal amount of its General Obligation Community College Bonds, Series 2013A(the "Bonds'). The Bonds are issuable as fully registered obligations and will mature and bear interest at the rates and at the times, all as provided in the Bond Resolution adopted by the Board of Commission of the County (the "Board") on (the "Bond Resolution'). In connection with the issuance of the Bonds, we have examined the following, and we have assumed the truth and accuracy of the representations, covenants and warranties set forth therein: a. Certified copies of (1) the bond order adopted by the Board on , which was approved by the vote of a majority of the voters who voted thereon at a referendum duly called and held on , (ii) the Bond Resolution; b. A specimen Bond; and c. Such other documents as we deemed relevant and necessary in rendering this opinion. From such examination we are of the opinion, under existing law, that: 1. The Bonds have been duly authorized under the provisions of the Constitution and laws of the State of North Carolina (the "State'), including The Local Government Bond Act, Sections 159-43 et seq., of the General Statutes of North Carolina. 2. The Bonds are legal, valid and binding general obligations of the County. The rights of the owners of the Bonds and the enforceability of the Bonds may be subject to bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights heretofore or hereafter enacted to the extent constitutionally applicable, and their enforcement may also be subject to the exercise of judicial discretion in appropriate cases. 3. The County has pledged its faith and credit for the payment of the principal of and the interest on the Bonds, and the County is authorized to levy on all real property taxable by the County such ad valorem taxes as may be necessary to pay the Bonds and the interest thereon without limitation as to rate or amount 4. Interest on the Bonds is excludable from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations, nor is it included in adjusted current earnings when calculating corporate alternative minimum taxable income. The opinion set forth in the preceding sentence is subject to the condition that the County comply with all requirements of the Internal Revenue Code of 1986, as amended, that must be satisfied subsequent to the issuance of the Bonds in order E-1 Board of Commissioners Meeting 05/20/2013 12-5-38 that interest thereon be, or continue to be, excludable from gross income for federal income tax purposes. The County has covenanted to comply with all such requirements. Failure to comply with certain of such requirements may cause interest on the Bonds to be included in gross income for federal income tax purposes retroactive to the date of issuance of the Bonds. We express no opinion regarding other federal tax consequences arising with respect to the Bonds. 5. The interest on the Bonds is exempt from State of North Carolina income taxation. In rendering the foregoing opinions, we have assumed the accuracy and truthfulness of all public records and of all certifications, documents and other proceedings examined by us that have been executed or certified by public officials acting within the scope of their official capacities and have not verified the accuracy or truthfulness thereof. We have also assumed the genuineness of the signatures appearing upon such public records, certifications, and documents and proceedings. Respectfully Submitted, Parker Poe Adams & Bernstein LLP E-2 Board of Commissioners Meeting 05/20/2013 12-5-39 APPENDIX F Book-Entry System DTC will act as securities depository for the Bonds. The Bonds will be issued as fully-registered bonds registered in the name of Cede & Co. (DTC's partnership nominee). One fully-registered Bond certificate will be issued for each stated maturity of the Bonds, in the aggregate principal amount of such maturity, and will be deposited with DTC. DTC is a limited-purpose trust company organized under the New York Banking Law, a"banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve system, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds securities that its participants ("Participants") deposit with DTC. DTC also facilitates the settlement among Participants of securities transactions, such as transfers and pledges, in deposited securities through electronic computerized book-entry changes in Participants' accounts, thereby eliminating the need for physical movement of securities certificates. Direct Participants include securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is owned by a number of its Direct Participants and by the New York Stock Exchange, Inc., the American Stock Exchange, Inc., and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others such as securities brokers and dealers, banks and trust companies that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). The Rules applicable to DTC and its Participants are on file with the Securities and Exchange Commission. Purchases of Bonds under the DTC system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC's Records. The ownership interest of each actual purchaser of each Bond ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchases, but Beneficial Owners are expected to receive written confirmations providing details of their transactions, as well as periodic statements of their holdings, from the Direct or Indirect Participants through which the Beneficial Owners entered into their transactions. Transfers of ownership interests in the Bonds are to be accomplished by entries made on the books of Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in the Bonds, except in the event that use of the book-entry system for the Bonds is discontinued. To facilitate subsequent transfers, all Bonds deposited by Participants with DTC are registered in the name of DTC's nominee, Cede & Co. The deposit of Bonds with DTC and their registration in the name of Cede & Co. effect no change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC's records reflect only the identity of the Direct Participants to whose accounts such Bonds are credited, which may or may not be the Beneficial Owners. The Participants will remain responsible for keeping account of their holdings on behalf of their customers. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Principal and interest payments on the Bonds will be made to DTC. DTC's practice is to credit Direct Participants' accounts on the payment date in accordance with their respective holdings shown on DTC's records unless DTC has reason to believe that it will not receive payment on the payment date. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participants and not of DTC or the County, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of principal and interest to DTC is the responsibility of the County, disbursement of such payments to Direct Participants shall be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners shall be the responsibility of Direct and Indirect Participants. F-1 Board of Commissioners Meeting 05/20/2013 12-5-40 PWSP Draft 5/3/13 $[B AMOUNT] $[C AMOUNT] COUNTY OF NEW HANOVER,NORTH CAROLINA COUNTY OF NEW HANOVER,NORTH CAROLINA GENERAL OBLIGATION REFUNDING BONDS, GENERAL OBLIGATION REFUNDING BONDS, SERIES 2013B SERIES 20130 (THE "2013B BoNDs') (THE "20130 BoNDs') PURCHASE CONTRACT June 12, 2013 Local Government Commission of North Carolina Raleigh,North Carolina County of New Hanover,North Carolina Wilmington,North Carolina Ladies and Gentlemen: The undersigned, Stephens Inc. (the "Underwriter"), hereby offers to enter into this Purchase Contract with the Local Government Commission of North Carolina (the "LGC") concerning the sale by the LGC and the purchase by the Underwriter of the above-described issues which, upon acceptance of such offer by the LGC and approval of such offer by the County of New Hanover, North Carolina (the "County"), will be in full force and effect in accordance with its terms and binding upon the LGC, the County and the Underwriter. This offer is made subject to acceptance by the LGC and approval of this Purchase Contract by the County on or before noon (North Carolina time) on the date hereof. If this offer is not so accepted, it is subject to withdrawal by the Underwriter upon written notice delivered to the Secretary of the LGC at any time prior to acceptance and approval. The 2013B Bonds and 2013C Bonds are collectively referred to herein as the "2013 Bonds." Section 1. Upon the terms and conditions and upon the basis of the representations and warranties herein set forth, the LGC hereby agrees to sell and the Underwriter hereby agrees to purchase all (but not less than all) of the $[B Amount] aggregate principal amount of the County's General Obligation Refunding Bonds, Series 2013B (the "2013B Bonds") for an aggregate purchase price of $ (representing the par amount of the 2013B Bonds less, an Underwriter's discount of$ plus a net original issue premium of$ ) and all (but not less than all) of the $[C Amount] aggregate principal amount of the County's General Obligation Refunding Bonds, Series 2013C (the "2013C Bonds") for an aggregate purchase price of $ (representing the par amount of the 2013C Bonds, less an Underwriter's discount of$ plus a net original issue premium of$ ). The 2013 Bonds will be general obligation bonds of the County, and the full faith and credit of the County will be pledged for the payment of principal of and interest on the 2013 Bonds. The 2013 Bonds are being issued pursuant to the provisions of The Local Government Bond Act, as amended,Article 7, as amended, of Chapter 159 of the General Statutes of North Carolina. The 2013 Bonds are to be issued pursuant to the provisions of The Local Government Bond Act, as amended, Article 7, as amended, of Chapter 159 of the General Statutes of North Carolina, and under a (1) refunding bond order (the "Bond Order") adopted by the Board of Commissioners of the County(the "Board") on May 20, 2013, and (2) bond resolution adopted by the Board on May 20, 2013 (the"Bond Resolution"). The 2013 Bonds will bear interest, at the rates and have such other terms and provisions, as are described in the Official Statement (hereinafter defined). Capitalized terms used herein without definition shall have the meanings given to them in the Bond Resolution. The 2013 Bonds are being issued to pay the cost of refunding in advance of their maturities $31,325,000 aggregate principal amount of the County of New Hanover, North Carolina General Obligation Refunding Bonds, Series 501115542v2 Board of Commissioners Meeting 05/20/2013 12-6- 1 2004 maturing on and after November 1, 2014, $7,500,000 aggregate principal amount of the County of New Hanover, North Carolina General Obligation School Bonds, Series 2006 maturing on and after February 1, 2017, and $27,500,000 aggregate principal amount of the County of New Hanover, North Carolina General Obligation School Bonds, Series 2007 maturing on and after February 1, 2018 and costs of issuance associated with the issuance of the 2013 Bonds. The Underwriter agrees to make a bona fide public offering of the 2013 Bonds at the initial offering prices or yields set forth in the Official Statement. The Underwriter reserves, however, the right to change such initial offering prices or yields as the Underwriter deems necessary in connection with the marketing of the 2013 Bonds and to offer and sell the 2013 Bonds to certain dealers (including dealers depositing the 2013 Bonds into investment trusts, including investment trusts managed by the Underwriter) and others at prices lower than the initial offering prices or yields set forth in the Official Statement. The Underwriter represents and warrants that it will offer the 2013 Bonds only pursuant to the Official Statement and only in states where the offer and sale of the 2013 Bonds are legal, either as exempt securities, as exempt transactions or as a result of due registration of the 2013 Bonds for sale in any such state. Section 2. The LGC will deliver or cause to be delivered to the Underwriter, promptly after the acceptance by the LGC and approval by the County of this Purchase Contract, two copies of the Official Statement in substantially the form of the Preliminary Official Statement dated June 5, 2013 (the "Preliminary Official Statement"), marked to include such changes as shall have been accepted by the Underwriter and are necessary or desirable to reflect the terms of this Purchase Contract and to complete the document as an Official Statement in final form, executed on behalf of the LGC and approved by the County(together with any amendments or supplements thereto, the "Official Statement"). The LGC and the County hereby approve the Official Statement and authorize the use of copies of the Official Statement and the Bond Resolution in connection with the public offering and sale of the 2013 Bonds. The LGC and the County consent to the use by the Underwriter (prior to the date hereof) of the Preliminary Official Statement in connection with the public offering of the 2013 Bonds. The County and the LGC will take all actions, execute such instruments and provide all information in cooperation with the Underwriter as the Underwriter shall reasonably request to qualify the 2013 Bonds for offer and sale under the Blue Sky or other securities laws and regulations of such states and jurisdictions of the United States as the Underwriter shall designate, provided that neither the County nor the LGC shall be required to consent to service of process in any state where they are not now so subject or register as a foreign corporation in connection with any such qualification, and to ensure that the Official Statement at all times during the initial offering and distribution of the 2013 Bonds does not contain any untrue statement of a material fact and does not omit to state any material fact necessary to make the statements made therein, in light of the circumstances under which they were made,not misleading. If between the date of this Purchase Contract and the date that is 25 days following the "end of the underwriting period" as defined in Rule 15c2-12 of the General Rules and Regulations under the Securities Exchange Act of 1934, as amended (the "Rule"), any event shall occur that might or would cause the Official Statement, as then supplemented or amended, to contain any untrue statement of a material fact or to omit to state a material fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading, the County shall promptly notify the Underwriter and the LGC, and, if in the opinion of the County, the LGC, or the Underwriter, such event requires the preparation and publication of a supplement or amendment to the Official Statement, the County shall at its expense supplement or amend the Official Statement in a form and in a manner approved by the County, the LGC and the Underwriter. The Underwriter represents that a copy of the Official Statement will be electronically delivered before the "end of the underwriting period," as defined below with the Municipal Securities Rulemaking Board at v�r .MSRB.org/msrb1/control/default.asp. 501115542v2 2 Board of Commissioners Meeting 05/20/2013 12-6-2 The County hereby agrees with the Underwriter that it will undertake to provide the financial, statistical and other information described in the Preliminary Official Statement under the heading "CONTINUING DISCLOSURE" at the times,to the persons and in the manner set forth therein, all in accordance with the Rule. All expenses and costs of the LGC incident to the performance of its obligations in connection with the authorization, issuance and sale of the 2013 Bonds shall be paid from available funds of the County at or prior to Closing (as hereinafter defined). No recourse shall be had by the Underwriter for any claims based on this Purchase Contract or otherwise against any member, officer or agent of the LGC in his or her individual capacity, all such liabilities, if any, being waived by the Underwriter. The Underwriter acknowledges that neither the LGC nor the County has authorized or consented to: (a) the sale of 2013 Bonds to any purchaser in connection with the initial public offering of the 2013 Bonds unless a copy of the Official Statement is delivered to such purchaser not later than the settlement of such transaction; (b) making any representations or providing any information to prospective purchasers of the 2013 Bonds in connection with the public offering and sale of 2013 Bonds other than the information set forth in the Official Statement and any amendment thereto approved in writing by the LGC and the County; or (c) any actions in connection with the public offering and sale of the 2013 Bonds in violation of applicable requirements of federal and state securities laws and any applicable requirements of the Municipal Securities Rulemaking Board and the Financial Industry Regulatory Authority,Inc. Section 3. The County acknowledges and agrees that: (i) the primary role of the Underwriter, as the underwriter, is to purchase securities, for resale to investors, in an arm's length commercial transaction between the County and the Underwriter and that the Underwriter has financial and other interests that differ from those of the County; (ii) the Underwriter is acting solely as principals and are not acting as municipal advisors, financial advisors or fiduciary to the County and have not assumed any advisory or fiduciary responsibility to the County with respect to the transaction contemplated hereby and the discussions, undertakings and procedures leading thereto (irrespective of whether the Underwriter has provided other services or are currently providing other services to the County on other matters); (iii)the only obligations the Underwriter has to the County with respect to the transaction contemplated hereby expressly are set forth in this Purchase Contract; and (iv) the County has consulted its own financial and/or municipal, legal, accounting, tax, financial and other advisors, as applicable, to the extent it has deemed appropriate. If the County would like a municipal advisor in this transaction that has legal fiduciary duties to the County, then the County is free to engage a municipal advisor to serve in that capacity. Section 4. The LGC represents and warrants that: (a) it is duly organized and validly existing as a division of the Department of the Treasurer of the State of North Carolina, vested with the rights and powers conferred upon it pursuant to Article 7, as amended, of Chapter 159 of the General Statutes of North Carolina(the "Local Government Bond Act"); (b) it has full power and authority to approve the issuance and provide for the sale of the 2013 Bonds as provided in this Purchase Contract and the LGC has taken or will take all action required by the Local Government Bond Act and other applicable laws in connection therewith; (c) it has duly authorized the execution and delivery of this Purchase Contract and has taken or will take all action necessary or appropriate to carry out the sale and delivery of the 2013 Bonds to the Underwriter; 501115542v2 3 Board of Commissioners Meeting 05/20/2013 12-6-3 (d) the execution and delivery of this Purchase Contract and the performance by the LGC of its obligations hereunder are within the powers of the LGC; (e) it has duly approved the Preliminary Official Statement and the Official Statement and consented to the distribution thereof; (f) no consent, approval, authorization or order of any governmental or regulatory authority is required to be obtained by the LGC as a condition precedent to the issuance or sale of the 2013 Bonds or the execution and delivery of this Purchase Contract of the performance by the LGC of its obligations hereunder (provided no representation or warranty is expressed as to any action required under federal or North Carolina or other state securities or Blue Sky laws in connection with the purchase, offering or distribution of the 2013 Bonds by the Underwriter); and (g) there is no litigation at law or in equity or any proceeding before any governmental agency pending against or involving the LGC or, to the knowledge of the LGC,threatened,to restrain or enjoin the issuance or delivery of the 2013 Bonds or the execution or delivery by the LGC of this Purchase Contract and the performance of its obligations hereunder. Section 5. The County represents and warrants that: (a) the County is a political subdivision, validly organized and existing under the laws of the State of North Carolina with the powers and authority, among others, to accept and agree to this Purchase Contract, adopt the Bond Resolution, authorize and deliver the Preliminary Official Statement, authorize and deliver the Official Statement, carry out and consummate the transactions contemplated by the aforesaid documents and issue and provide for the sale of the 2013 Bonds as provided in this Purchase Contract and pursuant to the Local Government Bond Act and the County has taken or will take all action required under the Constitution and laws of the State of North Carolina in connection with such issuance and sale; (b) the Preliminary Official Statement (except for any information concerning The Depository Trust Company and the book-entry system for the 2013 Bonds, contained or incorporated by reference in the Preliminary Official Statement and its Appendices, which is expressly excluded from the scope of this sentence), at the date thereof, did not contain any untrue statement of a material fact or omit to state any material fact necessary to make the statements therein, in light of the circumstances under which they were made not misleading. As of the date hereof and on the date of issuance of each series of the 2013 Bonds, the Official Statement (except for any information concerning The Depository Trust Company and the book-entry system for the 2013 Bonds, contained or incorporated by reference in the Official Statement and its Appendices, which is expressly excluded from the scope of this sentence) did not and will not contain any untrue statement of a material fact or omit to state any material fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading; provided, however, the County makes no representation or warranty as to the information contained in or omitted from the Preliminary Official Statement or the Official Statement in reliance upon and in conformity with information furnished in writing to the County by or on behalf of the Underwriter specifically for inclusion therein; (c) since June 30, 2012, there has been no material adverse change in the financial position, results of operations or condition, financial or otherwise, of the County, and the County has not incurred liabilities that would materially affect the ability of the County to discharge its obligations under the Bond Orders or the Bond Resolution, direct or contingent; (d) the County has received and there remain currently in full force and effect, or will receive prior to the delivery of the 2013 Bonds, all governmental consents and approvals that would constitute a condition precedent to, or the absence of which would materially adversely affect, the performance by the County of its obligations under the Bond Order or the Bond Resolution; 501115542v2 4 Board of Commissioners Meeting 05/20/2013 12-6-4 (e) at meetings of the Board that were duly called and at which quorums were present and acting throughout, the County duly authorized the issuance of the 2013 Bonds and approved the adoption by the County of the Bond Order and the Bond Resolution, and the execution and delivery of this Purchase Contract and the Escrow Agreement (as hereinafter defined) and the delivery of the Official Statement(collectively,the"County Documents"); (f) when paid for by the Underwriter at the Closing in accordance with the provisions of this Purchase Contract, the 2013 Bonds will have been duly authorized, executed, issued and delivered and will constitute valid and binding general obligations of the County of the character permitted to be issued by the Local Government Bond Act, in conformity with, subject to the terms and limitations of the Bond Resolution and entitled to the benefit and security of the full faith and credit of the County; (g) the approval, adoption, execution and delivery of the County Documents by the County and compliance with the provisions thereof and hereof, under the circumstances contemplated thereby and hereunder, do not and will not conflict with, constitute a breach of or default under or result in the creation of a lien on any property of the County (except as contemplated therein) pursuant to applicable law or any indenture, bond order, deed of trust, mortgage, agreement or other instrument to which the County is a party or by which the County is bound, or conflict with or violate any applicable law, administrative rule, regulation, judgment, court order or consent decree to which the County is subj ect; (h) there is no claim, action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, governmental agency or public board or body, pending or,to this best of its knowledge,threatened(i) contesting the corporate existence or powers of the County or the titles of the officers of the County to their respective offices, (ii) seeking to prohibit, restrain or enjoin the collection of revenues by the County or the application of the proceeds of the 2013 Bonds wherein an unfavorable decision, ruling or finding would materially adversely affect the financial position of the County or the operation of its facilities or the validity or enforceability of the Bond Order or the Bond Resolution, (iii) contesting or affecting the validity of the County Documents or (iv) contesting in any way the completeness or accuracy of the Preliminary Official Statement or the Official Statement (nor, to the best knowledge of the County, is there any basis therefor); (i) the County is not in violation of any applicable constitutional provision, law or administrative regulation of the State of North Carolina or the United States of America or in default under any agreement, resolution, indenture or instrument to which the County is a party or by which the County is bound, the effect of which violation or default would be material to the County, and no event has occurred or is continuing that, with the lapse of time or the giving of notice, or both,would constitute such a violation or default hereunder or thereunder; 0) the County has delivered the Preliminary Official Statement to the Underwriter and has deemed the Preliminary Official Statement to be a final official statement within the meaning of the Rule, except for the omission of the offering prices, interest rates, selling compensation, aggregate principal amount, principal amount per maturity, delivery dates, ratings, the presence of credit enhancement and other terms of the securities depending upon such matters, and the County deems the Official Statement to be a final official statement for the purposes of the Rule; and (k) the County has complied with its previous continuing disclosure obligations undertaken in accordance with the Rule. Section 6. At 10:00 A.M., New York County time, on June 26, 2013 or at such other time or on such earlier or later date as mutually agreed upon by the County, the LGC and the Underwriter (each, a "Closing"), the LGC will deliver or cause to be delivered to The Depository Trust Company ("DTC") on behalf of Cede & Co., 55 Water Street, New York, New York, or at such other place as may mutually be agreed upon, the corresponding series of 2013Bonds in typewritten form duly executed and authenticated, and at the offices of the County, New Hanover, North Carolina, the other documents hereinafter mentioned. It is anticipated that CUSIP identification numbers will be placed on the 2013B Bonds, but neither the failure to print such numbers on any 2013B Bond nor any error with respect thereto shall constitute cause for a failure or refusal by the Underwriter to accept delivery of and payment for the 2013B Bonds in accordance with the terms of this 501115542v2 5 Board of Commissioners Meeting 05/20/2013 12-6-5 Purchase Contract. The Underwriter will accept delivery of the 2013B Bonds and pay the full purchase price thereof by immediately available federal funds to the LGC or at its direction. One fully-registered 2013B Bond for each maturity of each series of the 2013B Bonds, in the aggregate principal amount of each such maturity, shall be issued to and registered in the name of Cede & Co., nominee for DTC, as securities depository, and the beneficial interests in the 2013B Bonds so registered will be credited to such accounts with DTC as the Underwriter shall designate. The 2013B Bonds shall be so issued and registered to and held by DTC or its nominee, and beneficial interests therein shall be transferable in accordance with the book-entry system. At 10:00 A.M., New York County time, on August 6, 2013 or such other time or on such earlier or later date as mutually agreed upon by the County, the LGC and the Underwriter (each, a "Closing"), the LGC will deliver or cause to be delivered to the Depository Trust Company ("DTC") on behalf of Cede & Co., 55 Water Street, New York, New York, or at such other place as may mutually be agreed upon, the corresponding series of 2013C Bonds in typewritten form duly executed and authenticated, and at the offices of the County, New Hanover, North Carolina, the other documents hereinafter mentioned. It is anticipated that CUSIP identification numbers will be placed on the 2013C Bonds, but neither the failure to print such numbers on any 2013C Bonds nor any error with respect thereto shall constitute cause for a failure or refusal by the Underwriter to accept delivery of and payment for the 2013C Bonds in accordance with the terms of this Purchase Contract. The Underwriter will accept delivery of the 2013C Bonds and pay the full purchase price thereof by immediately available federal funds to the LGC or at its direction. One fully-registered 2013C Bond for each maturity of each series of the 2013C Bonds, in the aggregate principal amount of each such maturity, shall be issued to and registered in the name of Cede & Co., nominee for DTC, as securities depository, and the beneficial interests in the 2013C Bonds so registered will be credited to such accounts with DTC as the Underwriter shall designate. The 2013 Bonds shall be so issued and registered to and held by DTC or its nominee, and beneficial therein shall be transferable in accordance with the book-entry system. Section 7. The Underwriter has entered into this Purchase Contract in reliance upon the representations and warranties of the LGC and the County herein and the performance by the County of its obligations hereunder,both as of the date hereof and as of the date of Closing for each series of the 2013 Bonds. The Underwriter's obligations under this Purchase Contract are and will be subject to the following further conditions: (a) the representations and warranties of the LGC and the County contained herein must be true, complete and correct in all material respects at the date hereof and at and as of the Closing for each series of the 2013 Bonds, as if made at and as of the Closing, and the statements made in all certificates and other documents delivered at the Closing for each series of the 2013 Bonds pursuant hereto must be true, complete and correct in all material respects on the date of the Closing for each series of the 2013 Bonds; and each of the LGC and the County must be in compliance with each of its agreements contained in this Purchase Contract; (b) at the time of the Closing for each series of the 2013 Bonds(i)the County Documents will be in full force and effect and will not have been amended, modified or supplemented except as may have been agreed to in writing by the Underwriter, (ii) the proceeds of the sale of the corresponding series of 2013 Bonds will have been applied as described in the Official Statement, and(iii)the County and the LGC will have duly adopted and there will be in full force and effect such resolutions as, in the opinion of Parker Poe Adams & Bernstein LLP, Raleigh, North Carolina ("Bond Counsel"), are necessary in connection with the transactions contemplated hereby; (c) no decision, ruling or finding will have been entered by any court or governmental authority since the date of this Purchase Contract(and not reversed on appeal or otherwise set aside)which has any of the effects described in Section 4(i)hereof; (d) the Underwriter will have the right to cancel its obligation to purchase either series of the 2013 Bonds, by notifying the LGC and the County of its election to do so, if between the date hereof and the respective Closing (i) legislation has been enacted by the Congress of the United States or adopted by either House thereof or favorably reported for passage to either House of the Congress by any committee of such House to which such legislation has been referred for consideration, or enacted by the North Carolina General Assembly or adopted by either House thereof or favorably 501115542v2 6 Board of Commissioners Meeting 05/20/2013 12-6-6 reported for passage to either House of the General Assembly by any committee of such House to which referred for consideration, or a decision has been rendered by a court of the United States or of the State of North Carolina or by the Tax Court of the United States, or a ruling or an official statement has been made or a regulation has been proposed or made by or on behalf of the Treasury Department of the United States or the Internal Revenue Service or other Federal or North Carolina authority, with respect to Federal or North Carolina taxation upon revenues or other income of the general character to be derived by any similar body, or upon interest on obligations of the general character of the 2013 Bonds, or other action or events have transpired that, in the reasonable judgment of the Underwriter, would have the purpose or effect, directly or indirectly, of changing the Federal income tax consequences or North Carolina income tax consequences of any of the transactions contemplated in connection herewith, and that, in the reasonable judgment of the Underwriter, affects materially and adversely the market price or the marketability of the 2013 Bonds or the ability of the Underwriter to enforce contracts for the sale of the 2013 Bonds; or (ii) any event has occurred, or any condition exists, that, in the reasonable judgment of the Underwriter, either (A) makes untrue or incorrect in any material respect any statement or information contained in the Official Statement or(B) is not reflected in the Official Statement but should be reflected therein in order to make the statements and information contained therein not misleading; or (iii) there has occurred any outbreak of hostilities or other local, national or international calamity or crisis, the effect of which on the financial markets of the United States, in the reasonable judgment of the Underwriter, is such as to materially and adversely affect the market price or the marketability of the 2013 Bonds or the ability of the Underwriter to enforce contracts for the sale of the 2013 Bonds; or (iv) there is in force a general suspension of trading on the New York Stock Exchange or minimum or maximum prices for trading have been fixed and be in force, or maximum ranges for prices of securities have been required and be in force on the New York Stock Exchange, whether by virtue of a determination by that Exchange or by order of the Securities and Exchange Commission or any other governmental authority having jurisdiction; or (v) a general banking moratorium has been declared by Federal, North Carolina or New York authorities having jurisdiction and be in force; or(vi) legislation is enacted, or a decision by a court of the United States is rendered, that, in the opinion of counsel for the Underwriter, has the effect of requiring the contemplated distribution of the 2013 Bonds or any action or instrument pertaining thereto to be registered under the Securities Act of 1933, as amended, or under North Carolina law, or of requiring the Bond Resolution or any instrument or act pertaining thereto to be qualified under the Trust Indenture Act of 1939, as amended; or (vii)there has been any materially adverse change in the affairs of the County that, in the reasonable judgment of the Underwriter, materially and adversely affects the market price or marketability of the 2013 Bonds or the ability of the Underwriter to enforce contracts for the sale of the 2013 Bonds; or (viii) a supplement or amendment has been made to the Official Statement subsequent to the date hereof that, in the reasonable judgment of the Underwriter, materially and adversely affects the market price or the marketability of the 2013 Bonds or the ability of the Underwriter to enforce contracts for the sale of 2013 Bonds; and (e) at or prior to each Closing, the Underwriter must receive the following items corresponding to the series of the 2013 Bonds being issued on that date: (i) the unqualified approving opinion of Bond Counsel for the 2013 Bonds, addressed to the County, and substantially in the applicable form attached to the Official Statement as Appendix E; (ii) a supplemental opinion of Bond Counsel for each series of the 2013 Bonds and addressed to the Underwriter, in substantially the form attached hereto as Exhibit A; (iii) the opinion of Pillsbury Winthrop Shaw Pittman LLP, New York, New York, counsel to the Underwriter, addressed to the Underwriter, in a form satisfactory to the Underwriter; (iv) an opinion of Wanda Copley, Esq., County Attorney, addressed to the Underwriter and the County, in substantially the form attached hereto as Exhibit B; (v) a certificate of the Secretary or any Deputy Secretary of the Local Government Commission to the effect that, to the best of his or her knowledge, the statements contained in Appendix A in the Official Statement did not as of its date and does not as of the date of Closing contain any untrue statement of a material fact or omit to state a material fact required to be stated therein for the purpose for which the Official Statement is to be used or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading; 501115542v2 7 Board of Commissioners Meeting 05/20/2013 12-6-7 (vi) a certificate, dated the date of Closing for each Series of the 2013 Bond, executed by appropriate officials of the County to the effect that (a) the representations and warranties of the County in this Purchase Contract are true and correct in all material respects as of the date of Closing and(b)the County Documents have been entered into by the County and are in full force and effect; (vii) a certified copy of the necessary resolutions, proceedings and certificates relating to the approval and sale of the 2013 Bonds; (viii) executed copies of the County's certifications as to arbitrage and other matters relative to the tax status of the 2013 Bonds under Section 148 of the Internal Revenue Code of 1986,as amended(the"Code"); (ix) evidence of ratings of "[ ]" and "[ ]" with respect to the 2013 Bonds issued by Moody's Investors Service, Inc. ("Moody's") and Standard & Poor's Ratings Services, a Standard & Poor's Financial Services LLC business ("S&P"); (x) certified copies of the Bond Order and the Bond Resolution, an executed copy of the Purchase Contract, a true copy of the Official Statement, and specimen copies of the 2013 Bonds; (xi) an executed copy of the Escrow Agreement dated as of June 1, 2013 (the "Escrow Agreement"), between the County and U.S. Bank National Association, as escrow agent; (xii) the verification report dated June 26, 2013 of The Arbitrage Group, Inc.; and (xiii) such additional legal opinions, certificates, proceedings, instruments and other documents as the Underwriter or Bond Counsel may reasonably request. All of the opinions, letters, certificates, instruments and other documents mentioned in this Purchase Contract will be deemed to be in compliance with the provisions of this Purchase Contract if, but only if, in the reasonable judgment of the Underwriter and counsel to the Underwriter, they are satisfactory in form and substance. The Underwriter hereby reserves the right to waive any of the conditions to the obligations of the Underwriter set forth above. Section 8. (a) The County will pay any expenses incident to the performance of its obligations hereunder, including (without limitation): (i) the cost of the preparation (including printing and distribution) of the Bond Resolution, this Purchase Contract, the Preliminary Official Statement and the Official Statement; (ii) the cost of the preparation, printing and delivery of the 2013 Bonds; (iii)the fees and disbursements of Bond Counsel and Underwriter's counsel; (iv)the fees and disbursements of Moody's and S&P; and (v) the fees and disbursements of any other experts or consultants retained by the County other than the North Carolina Municipal Council. In addition,the County shall pay for expenses (included in the expense component of the spread) incurred on behalf of the County's employees that are incidental to implementing this agreement, including,but not limited to, meals,transportation, and lodging of those employees. (b) The Underwriter will pay (i) all advertising expenses in connection with the public offering of the 2013 Bonds (including additional imprinting costs with respect to the Official Statement); (ii) the fees of the North Carolina Municipal Council, (iv)the cost of the preparation of the Blue Sky Survey; and(v) all other expenses incurred by them in connection with the public offering and distribution of the 2013 Bonds, including the CUSIP Service Bureau service charge for the assignment of CUSIP numbers for the 2013 Bonds. Section 9. (a) The County shall, to the extent permitted by law, indemnify and hold harmless the Underwriter and the LGC and their directors, officers, agents and employees and each person, if any, who controls either of the Underwriter or the LGC within the meaning of Section 15 of the Securities Act of 1933, as amended, or Section 20(a) of the Securities Exchange Act of 1934, as amended (collectively, the "Indemnified Persons," and each, individually, an "Indemnified 501115542v2 8 Board of Commissioners Meeting 05/20/2013 12-6-8 Person"), from and against any losses, claims, damages or liabilities (or actions in respect thereof) (collectively, "Loss") to which any Indemnified Person may become subject, insofar as such Loss arises out of, or is based upon, any untrue statement or alleged untrue statement of a material fact contained in the Preliminary Official Statement or the Official Statement, or arises out of, or is based upon, the omission or alleged omission to state therein a material fact necessary to make the statements therein not misleading, and will reimburse each Indemnified Person for any legal or other expenses reasonably incurred by such Indemnified Person in investigating, defending or preparing to defend any such action or claim. The indemnity agreement in this Section shall be in addition to any liability which the County may otherwise have to any Indemnified Person. (b) Promptly after receipt by an Indemnified Person of notice of the commencement of any action, such Indemnified Person shall, if a claim in respect thereof is to be made against the County under this Section, notify the County in writing on the commencement thereof, but the omission so to notify the County shall not relieve the County from any liability which it may have to any Indemnified Person. The County shall be entitled to participate in and, to the extent that the County wishes, to assume the defense thereof, with counsel satisfactory to such Indemnified Person, and after notice from the County to such Indemnified Person of its election so to assume the defense thereof, the County shall not be liable to such Indemnified Person under subsection (a) for any legal or other expenses subsequently incurred by such Indemnified Person in connection with the defense thereof other than reasonable costs of any investigation; provided, however, that if the named parties to any such action (including any impleaded parties) include either of the Underwriter or the LGC (or any of their officers or employees or controlling persons) and the County, the Underwriter or the LGC (or any such officer, employee or controlling person) shall reasonably conclude that there may be one or more legal defenses available to it which are different from or additional to those available to the County, the Underwriter or the LGC (or any such officer, employee or controlling person) shall have the right to select separate counsel to assume such legal defenses and to otherwise participate in the defense of such action on behalf of such Underwriter or the LGC (or of such officer, employee or controlling person), at the County's expense. (c) These indemnity agreements shall remain operative and in full effect, regardless of any investigation made by or on behalf of the Underwriter, the LGC or the County or the delivery of and the payment for any 2013 Bond hereunder, and shall survive the termination or cancellation of the Purchase Contract. (d) If the indemnification provided for in this Section is unavailable or insufficient to hold harmless and indemnify any Indemnified Person in respect of any Loss, then the County, on the one hand, and the Underwriter, as the case may be, on the other hand, shall contribute to the amount paid or payable by such Indemnified Person as a result of such Loss in such proportion as is appropriate to reflect the relative benefits received by the County on the one hand and the Underwriter on the other hand from the offering of the 2013 Bonds. If, however, the allocation provided by the immediately preceding sentence is not permitted by applicable law, then the County on the one hand and the Underwriter on the other hand shall contribute to such amount paid or payable by the Indemnified Person in such proportion as is appropriate to reflect not only such relative benefits but also the relative fault of the County on the one hand and the Underwriter on the other hand in connection with the statements or omissions that resulted in such Loss, as well as any other relevant equitable considerations. The relative benefits received by the County on the one hand and the Underwriter on the other hand will be deemed to be in such proportion so that the Underwriter is responsible for that portion represented by the percentage that the underwriting discount payable hereunder(as specified in Section 1 hereof) bears to the aggregate public offering price of the 2013 Bonds, and the County is responsible for the balance. The relative fault will be determined by reference to, among other things, whether the untrue or alleged untrue statement of a material fact or the omission or alleged omission to state a material fact relates to information supplied by the County on the one hand or the Underwriter on the other hand and the parties' relative intent, knowledge, access to information and opportunity to correct or prevent such statement or omission. In the event an Indemnified Person has knowledge of a claim subject to the contribution provided by this subsection (d), such Indemnified Person agrees, within a reasonable time of obtaining such knowledge, to convey notice of such claim to the County. It is agreed and understood that if the Indemnified Person fails, under the circumstances set forth in the preceding sentence, to convey the above-referenced notice to the County, then the County will not be obligated to provide contribution pursuant to this subsection(d). 501115542v2 9 Board of Commissioners Meeting 05/20/2013 12-6-9 The County and the Underwriter agree that it would not be just and equitable if contribution pursuant to this subsection (d) were allocated by any method that did not take into account of the equitable considerations referred to in this subsection (d). The amount paid or payable by the County and the affected Indemnified Person as a result of the Losses referred to in this subsection(d)will be deemed to include any legal or other expenses reasonably incurred by such Indemnified Person in connection with investigating, defending or preparing to defend any such action or claim. (e) The indemnity and contribution provided by this Purchase Contract are in addition to any other liability that the County may otherwise have hereunder, at common law or otherwise, and is provided solely for the benefit of the Indemnified Persons, and its respective successors, assigns and legal representatives, and no other person will acquire or have any right under or by virtue of such provisions of this Purchase Contract. Section 10. Any notice or other communication to be given under this Purchase Contract may be given by delivering the same in writing as follows: LGC: Local Government Commission of North Carolina 4505 Fair Meadow Lane, Suite 102 Raleigh,North Carolina 27607 Attention: Secretary COUNTY: County of New Hanover,North Carolina 230 Government Center Drive, Suite 165 Wilmington,North Carolina 28403 Attention: Finance Director UNDERWRITER: Stephens Inc. 4521 Sharon Road, Suite 200 Charlotte,North Carolina 28211 Attention: David Fischer Section 11. This Purchase Contract is made solely for the benefit of the Underwriter, the LGC and the County(including their successors or assigns) and no other person, partnership, association or corporation will acquire or have any right hereunder or by virtue hereof. Section 12. This Purchase Contract will be governed by and construed in accordance with the laws of the State of North Carolina. Section 13. This Purchase Contract may be executed in any number of counterparts, each of which will be deemed an original,but all of which together will constitute one and the same agreement. 501115542v2 10 Board of Commissioners Meeting 05/20/2013 12-6- 10 Section 14. All representations, warranties and agreements in this Purchase Contract shall survive regardless of (a) any investigation or any statement in respect thereof made by or on behalf of the Underwriter, (b) delivery of any payment by the Underwriter for the 2013 Bonds hereunder, and(c)any termination of this Purchase Contract. Very truly yours, STEPHENS INC. By: David Fischer,Director Accepted and confirmed as of the date first above written: LOCAL GOVERNMENT COMMISSION OF NORTH CAROLINA By: T.Vance Holloman, Secretary Accepted and confirmed as of the date first above written: COUNTY OF NEW HANOVER,NORTH CAROLINA By: Chris Coudriet, County Manager Purchase Contract County of New Hanover,North Carolina General Obligation Refunding Bonds, Series 2013B General Obligation Refunding Bonds, Series 2013C 501115542v2 11 Board of Commissioners Meeting 05/20/2013 12-6- 11 *NOTE: THIS FORM WILL SERVE AS THE BASIS FOR EACH CLOSING. EXHIBIT A [Letterhead of Parker Poe Adams&Bernstein LLP] [June 26, 2013] [August 6, 2013] Stephens Inc. Charlotte,North Carolina $[B AMOUNT] $$[C AMOUNT] COUNTY OF NEW HANOVER,NORTH CAROLINA COUNTY OF NEW HANOVER,NORTH CAROLINA GENERAL OBLIGATION REFUNDING BONDS, GENERAL OBLIGATION REFUNDING BONDS, SERIES 2013B SERIES 20130 (THE 112013B BONDS") (THE"20130 BONDS") Ladies and Gentlemen: We have acted as Bond Counsel in connection with the issuance by the County of New Hanover, North Carolina (the "County") of the above-referenced (the "Bonds"), issued pursuant to (1) a refunding bond order adopted on May 20, 2013 (the "Bond Order") and (2) a bond resolution adopted by the Board of Commissioners of the County (the "Board") on May 20, 2013 (the"Bond Resolution"). In our capacity as Bond Counsel, we have on this date delivered our principal opinion relating to the legality of the authorization and execution and delivery of the Bonds pursuant to the Bond Resolution, the tax-exempt status of the interest on the Bonds and certain other matters, which opinion may be relied upon by you to the same extent as if addressed to you. In connection with this opinion,we have examined and are familiar with originals or copies, certified or otherwise identified to our satisfaction, of various documents, certificates and opinions of counsel, including the Preliminary Official Statement dated June 5, 2013 and the final Official Statement dated June 12, 2013, with respect to the Bonds (collectively, the "Official Statement"), and have examined such other documents, certificates, opinion of counsel, instruments and records, and have made such investigations of law, as we have deemed necessary and appropriate as a basis for the opinions hereinafter expressed. In our examination, we have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as certified or photostatic copies, and the authenticity of originals of such copies. As to any facts material to this opinion which we did not independently establish or verify, we have relied upon statements and representations of officers and other representatives of the County and others. On the basis of and in reliance upon the foregoing, we are of the opinion that the information contained in the Official Statement on the cover and under the captions "INTRODUCTION," "THE BONDS," and "CONTINUING DISCLOSURE" insofar as such statements purport to summarize certain provisions of the Bond Resolution and the Bonds, and the anticipated uses of the proceeds of the Bonds, presents an accurate summary of such provisions and uses. The information in the Official Statement under the heading"TAX TREATMENT" is true and accurate. We are further of the opinion that the Bonds are exempt from registration pursuant to the Securities Act of 1933, as amended, and the Bond Resolution is exempt from the qualification requirements of the Trust Indenture Act of 1939, as amended. 501115542v2 A-1 Board of Commissioners Meeting 05/20/2013 12-6- 12 This opinion is furnished to you solely for your benefit and may not be used, circulated, quoted or otherwise referred to without our prior written consent. Very truly yours, 501115542v2 A-2 Board of Commissioners Meeting 05/20/2013 12-6- 13 *NOTE: THIS FORM WILL SERVE AS THE BASIS FOR EACH CLOSING. EXHIBIT B [Letterhead of Wanda Copley] [June 26, 2013] [August 6, 2013] County of New Hanover,North Carolina Wilmington,North Carolina Stephens Inc. Charlotte,North Carolina Parker Poe Adams&Bernstein LLP Raleigh,North Carolina $[B AMOUNT] $$[C AMOUNT] COUNTY OF NEW HANOVER,NORTH CAROLINA COUNTY OF NEW HANOVER,NORTH CAROLINA GENERAL OBLIGATION REFUNDING BONDS, GENERAL OBLIGATION REFUNDING BONDS, SERIES 2013B SERIES 20130 (THE "2013B BoNml) (THE "20130 BoNml) Ladies and Gentlemen: I have served as County Attorney for the County of New Hanover, North Carolina (the "County") in connection with the County's issuance on the date hereof of the above-referenced bonds (collectively, the "Bonds"). The Bonds are being issued under and pursuant to the terms of a refunding bond order duly adopted by the Board of Commissioners of the County (the "Bond Order") and a resolution of said Board of Commissioners duly adopted on May 20, 2013 (the "Bond Resolution"). The Bonds are being purchased on the date hereof by Stephens Inc. ( the "Underwriter") pursuant to the terms of a Purchase Contract, dated June 12, 2013 (the "Purchase Contract"), among the Local Government Commission(the "LGC"),the County and the Underwriter. Capitalized terms used and not otherwise defined herein have the meaning given such terms in the Bond Resolution and the Purchase Contract. Based on such examination as I have deemed necessary for the purpose of expressing the opinions set forth below, I am of the opinion, as of the date hereof and under existing law,that: 1. The County is a political subdivision duly organized and validly existing under the Constitution and laws of the State of North Carolina, and has the full legal right, power and authority to adopt the Bond Order and the Bond Resolution and to execute and deliver the Purchase Contract and to carry out and consummate the transactions contemplated thereby. 2. The County has duly authorized the issuance of the Bonds by proper orders and resolutions of the County, and such orders and resolutions are in full force and effect. 3. The County has duly authorized, executed and delivered the Purchase Contract and the Escrow Agreement and, assuming due authorization, execution and delivery thereof by the other parties thereto, each of the Purchase Contract and the Escrow Agreement is a valid and binding agreement of the County enforceable against the County in accordance with their respective terms, except that the enforceability thereof may be subject to bankruptcy, insolvency, moratorium or similar laws affecting creditors' rights generally and by general equitable principles. 501115542v2 B-1 Board of Commissioners Meeting 05/20/2013 12-6- 14 4. All authorizations, approvals, consents or orders of any governmental entity or any other person, association or corporation required for the valid issuance of the Bonds,the adoption of the Bond Resolution,the execution and delivery by the County of the Purchase Contract [and the Escrow Agreement] and any other transactions effected or contemplated hereby have been obtained, except that I express no opinion as to any action required under federal or state securities or blue sky laws in connection with the offering and sale of the Bonds by the Underwriter. 5. To the best of my knowledge, after due investigation, the County is not in breach of or default under any applicable law or administrative regulation of the State of North Carolina or the United States or any applicable judgment or decree or administrative ruling or any agreement, resolution, certificate or other instrument to which the County is a party or is otherwise subject, which breach or default would in any way materially adversely affect the transactions contemplated by the Purchase Contract [and the Escrow Agreement] or the Bond Resolution, and no event has occurred and is continuing which with the passage of time or giving of notice, or both, would constitute such a breach of or default thereunder. 6. To the best of my knowledge, after due investigation,the issuance of the Bonds, the adoption of the Bond Resolution, the execution and delivery of the Purchase Contract [and the Escrow Agreement] and compliance with the provisions of each does not and will not conflict with or constitute a violation or breach of or default under any applicable law, rule or regulation of the United States or of the State of North Carolina or of any department, division, agency or instrumentality thereof, or, any applicable order,judgment or decree of any court or other governmental agency or body or any bond, note, loan agreement, resolution, certificate, agreement or other instrument to which the County is a party or by which the County or its property is bound. 7. To the best of my knowledge, after due investigation, there is no action, suit, proceeding, inquiry or investigation at law or in equity before any court, public board or body pending, or, threatened, wherein an unfavorable decision, ruling or finding (a) would adversely affect the transactions contemplated by the Purchase Contract [and the Escrow Agreement], (b)would in any way adversely affect the validity of the Bond Resolution,the Bonds or the Purchase Contract or(c)would materially adversely affect the operations or financial condition of the County. 8. The County has duly authorized, executed and delivered the Official Statement and has approved the use of the Official Statement in connection with the offering and sale of the Bonds. 9. Based on information made available to me in the course of my representation of the County, and without having undertaken to determine independently the accuracy or completeness of the statements contained in the Official Statement, nothing has come to my attention that would lead me to believe that the information contained in the Official Statement under the heading "THE COUNTY" (excluding in all cases financial and statistical data included or mentioned therein, as to which I express no opinion) contains any untrue statement of a material fact or omits to state a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading. With respect to the opinions expressed in paragraphs 1 and 3 above, I note that the covenants of the County in the Purchase Contract [and the Escrow Agreement] relating to indemnification or contribution are given to the extent permitted by law, and I express no opinion with respect to whether such covenants are permitted by law. As to certain factual matters, I have relied with your permission on certificates of officers of the County. I am licensed to practice law in the State of North Carolina and my opinions are limited to matters involving the laws of the State of North Carolina and, as applicable, the federal laws of the United States. This opinion is expressly limited to the matters set forth above and I render no opinion, whether by implication or otherwise, as to any other matters relating to the County. This opinion is rendered as of the date hereof and I assume no obligation to advise you of facts, circumstances, events or developments which hereafter may be brought to my attention and which may alter, affect or modify the opinions expressed herein. This opinion is rendered solely for your benefit and the benefit of any future holder of the Bonds in connection with the subject transactions and may not be relied on by you or any such holder for any other 501115542v2 B-2 Board of Commissioners Meeting 05/20/2013 12-6- 15 purpose, or furnished to, used, circulated, quoted or relied on by any person for any other purpose, without my prior written consent. Respectfully submitted, WANDA C OPLEY,ESQ. COUNTY ATTORNEY 501115542v2 B-3 Board of Commissioners Meeting 05/20/2013 12-6- 16 PWSP Draft 5/3/13 PRELIMINARY OFFICIAL STATEMENT DATED JUNE 512013 [red herring language] Ratings: Moody's: [ ] S&P: [ ] NEW ISSUE Book-Entry Only (See"Ratings"herein) To make an informed decision regarding the Bonds, a prospective investor should read this Official Statement in its entirety. Unless indicated, capitalized terms used on this cover page have the meanings given in this Official Statement. [logo] COUNTY OF NEW HANOVER,NORTH CAROLINA $[B AMOUNT]* $[C AMOUNT]* GENERAL OBLIGATION REFUNDING BONDS, GENERAL OBLIGATION REFUNDING BONDS, SERIES 2013B SERIES 20130 Dated: Date of Delivery Due: As shown on inside cover page Tax Treatment In the opinion of Parker Poe Adams & Bernstein, LLP, Bond Counsel, under existing law (1) assuming compliance by the County with certain provisions of the Internal Revenue Code of 1986, as amended (the "Code"), interest on the Bonds (a) is excludable from gross income for federal income tax purposes and(b)is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations and (c) is exempt from State of North Carolina income taxation. See"TAX TREATMENT"herein. Redemption The Bonds are not subject to optional redemption prior to maturity. Security The Bonds constitute general obligations of the County, secured by a pledge of the faith and credit and taxing power of the County. Purpose The Bonds are being issued to refund certain outstanding general obligation bonds of the County. Interest Payment Dates June 1 and December 1, commencing December 1,2013. Denominations $5,000 or any integral multiple thereof. Expected Closing on or about June 26, 2013 with respect to the 2013B Bonds and August 6, 2013 with respect to the 2013C Bonds. County Attorney Wanda Copley,Esq. Bond Counsel Parker Poe Adams&Bernstein,LLP Underwriter's Counsel Pillsbury Winthrop Shaw Pittman LLP The date of this Official Statement is June 12, 2013 Stephens Inc. 501115541v3 Board of Commissioners Meeting 05/20/2013 12-7- 1 MATURITY SCHEDULE* GENERAL OBLIGATION REFUNDING BONDS,SERIES 2013B DATE OF DATE OF MATURITY INTEREST MATURITY INTEREST DECEMBER 1) AMOUNT RATE YIELD DECEMBER 1) AMOUNT RATE YIELD GENERAL OBLIGATION REFUNDING BONDS,SERIES 20130 DATE OF DATE OF MATURITY INTEREST MATURITY INTEREST DECEMBER 1) AMOUNT RATE YIELD DECEMBER 1) AMOUNT RATE YIELD * Preliminary; subject to change. Board of Commissioners Meeting 05/20/2013 12-7-2 COUNTY OF NEW HANOVER,NORTH CAROLINA BOARD OF COMMISSIONERS WoodyWhite..................................................................................................................................Chairman BethDawson...........................................................................................................................Vice-Chairman Jonathan Barfield, Jr. Brian M. Berger Thomas Wolfe COUNTY STAFF ChrisCoudreit......................................................................................................................County Manager LisaWurtzbacher.................................................................................................................Finance Director WandaM. Copley, Esq........................................................................................................County Attorney BOND COUNSEL Parker Poe Adams&Bernstein,LLP Raleigh,North Carolina Board of Commissioners Meeting 05/20/2013 12-7-3 TABLE OF CONTENTS P� INTRODUCTION........................................................................................................................................1 THE LOCAL GOVERNMENT COMMISSION OF NORTH CAROLINA...............................................1 THEBONDS................................................................................................................................................1 Description............................................................................................................................................. 1 Redemption ............................................................................................................................................ 1 Authorization..........................................................................................................................................2 Security...................................................................................................................................................3 Professionals...........................................................................................................................................3 THEPLAN OF REFUNDING.....................................................................................................................3 ESTIMATED SOURCES AND USES OF FUNDS ....................................................................................3 THECOUNTY.............................................................................................................................................5 CONTINUINGDISCLOSURE....................................................................................................................6 APPROVAL OF LEGAL PROCEEDINGS.................................................................................................7 RATINGS .....................................................................................................................................................7 TAXTREATMENT.....................................................................................................................................8 UNDERWRITING .....................................................................................................................................10 VERIFICATION OF MATHEMATICAL COMPUTATIONS.................................................11 MISCELLANEOUS ...................................................................................................................................11 A THE NORTH CAROLINA LOCAL GOVERNMENT COMMISSION ...................................A-1 B CERTAIN CONSTITUTIONAL, STATUTORY,AND ADMINISTRATIVE PROVISIONS GOVERNING OR RELEVANT TO THE INCURRENCE OF GENERAL OBLIGATION BONDED INDEBTEDNESS BY UNITS OF LOCAL GOVERNMENT OF THE STATE OF NORTHCAROLINA..................................................................................................................B-1 C MANAGEMENT DISCUSSION AND ANALYSIS..................................................................C-1 D FINANCIAL INFORMATION...................................................................................................D-1 E PROPOSED FORM OF LEGAL OPINION...............................................................................E-1 F BOOK-ENTRY SYSTEM............................................................................................................F-1 i Board of Commissioners Meeting 05/20/2013 12-7-4 Mc STATE 0' �o dpv zo,i»s *fSSE 4unM wcfie'�*' State of North Carolina Department of State Treasurer JANET D. COWELL State and Local Government Finance Division T.VANCE HOLLOMAN TREASURER DEPUTY TREASURER and the Local Government Commission INTRODUCTION This Official Statement, including the cover page and the appendices hereto, is intended to furnish information in connection with the issuance of$[B Amount]* General Obligation Refunding Bonds, Series 2013B (the "2013B Bonds") and $[C Amount]* General Obligation Refunding Bonds, Series 2013C (the "2013C Bonds," and together with the 2013B Bonds,the "Bonds")of the County of New Hanover,North Carolina(the"County"). This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy any securities other than the Bonds offered hereby, nor shall there be any offer or solicitation of such offer or sale of the Bonds in any jurisdiction in which it is unlawful for such person to make such offer, solicitation or sale. Neither the delivery of this Official Statement nor the sale of any of the Bonds implies that the information herein is correct as of any date subsequent to the date hereof. The information contained herein is subject to change after the date of this Official Statement, and this Official Statement speaks only as of its date. Stephens Inc. (the "Underwriter") has provided the following sentence for inclusion in this Official Statement. The Underwriter has reviewed the information in this Official Statement in accordance with, and as part of, their responsibility to investors under the federal securities laws as applied to the facts and circumstances of this transaction, but the Underwriter does not guarantee the accuracy or completeness of such information. THE LOCAL GOVERNMENT COMMISSION OF NORTH CAROLINA The Local Government Commission of North Carolina(the "Commission"), a division of the Department of State Treasurer, State of North Carolina(the "State"), is a State agency that supervises the issuance of the bonded indebtedness of all units of local government and assists these units in the area of fiscal management. Appendix A to this Official Statement contains additional information concerning the Commission and its functions. THE BONDS DESCRIPTION The Bonds will be dated as of their date of delivery and will bear interest from their date. Interest on the Bonds will be payable semiannually on each June 1 and December 1, commencing December 1, 2013. The Bonds will mature on the dates set forth on the inside cover page of this Official Statement. The Bonds will be issuable as fully registered bonds in a book-entry system maintained by The Depository Trust Company ("DTC"). DTC will act as securities depository for the Bonds. Purchases and transfers of the Bonds may be made only in denominations of $5,000 and in accordance with the practices and procedures of DTC. See Appendix F hereto for a description of the book-entry system and DTC. REDEMPTION No Optional Redemption of Bonds. Board of Commissioners Meeting 05/20/2013 12-7-5 The Bonds are not subject to optional redemption before maturity. Mandatory Sinking Fund Redemption. The 2013B Bonds maturing on December 1, 20 are subject to mandatory sinking fund redemption prior to maturity, in part, on each December 1, at a redemption price equal to 100% of the principal amount thereof to be prepaid, together with accrued interest, if any,thereon to the redemption date,without premium, as follows: REDEMPTION DATE PRINCIPAL AMOUNT REDEMPTION DATE PRINCIPAL AMOUNT * Maturity The 2013C Bonds maturing on December 1, 20 are subject to mandatory sinking fund redemption prior to maturity, in part, on each December 1, at a redemption price equal to 100% of the principal amount thereof to be prepaid, together with accrued interest, if any,thereon to the redemption date,without premium, as follows: REDEMPTION DATE PRINCIPAL AMOUNT REDEMPTION DATE PRINCIPAL AMOUNT * Maturity Partial Redemption of Bonds. In the case of any partial redemption of the Bonds, the County will use its best effort to prepay on a pro rata basis the Bonds, notwithstanding, however, that DTC will select the Bonds to be prepaid within each maturity in accordance with its rules and procedures. If the book-entry system with DTC or any other securities depository has been discontinued, the County will select the Bonds to be prepaid within each maturity on a pro rata basis in such manner as the County in its sole discretion may deem appropriate; provided, however,that the portion of any Bond to be redeemed shall be in principal amount of$5,000 or integral multiples thereof and that, in selecting Bonds for redemption, each Bond shall be considered as representing that number of Bonds which is obtained by dividing the principal amount of such Bond by$5,000. Notice. Whenever the County elects to redeem Bonds, notice of such redemption of Bonds, stating the redemption date, redemption price and identifying the Bonds or portions thereof to be redeemed by reference to their numbers and further stating that on such redemption date there shall become due and payable on each Bond or portion thereof so to be redeemed, the principal thereof and interest accrued to the redemption date and that from and after such date interest thereon shall cease to accrue, shall be given not less than 30 days nor more than 60 days before the redemption date in writing to DTC or its nominee as the registered owner of the Bonds, by prepaid certified or register United States mail, at the address provided to the 2 �y by DTC, but any failure or defect in respect of such mailing will not affect the validity of the redemption. If DTC __ ___r the registered owner of the Bonds, the County will give notice at the time set forth above by prepaid first class United States mail to the then-registered owners of the Bonds or portions thereof to be redeemed at the last address shown on the registration books kept by the County. AUTHORIZATION AND PURPOSES The Bonds are being issued pursuant to the provisions of The Local Government Bond Act, as amended, Article 7, as amended, of Chapter 159 of the General Statutes of North Carolina. The Bonds are to be issued pursuant to (1) a refunding bond order adopted by the County Board of Commissioners (the "Board") on May 20, 2013 (the "Bond Order")and(2)a bond resolution adopted by the Board on May 20, 2013 (the"Bond Resolution"). The Bonds are being issued to refund certain outstanding general obligation bonds of the County. See "THE PLAN OF REFUNDING"below. Board of Commissioners Meeting 05/20/2013 12-7-6 SECURITY The County is authorized and required by law to levy on all property taxable by the County such ad valorem taxes,without limitation as to rate or amount, as may be necessary to pay the Bonds and the interest thereon. PROFESSIONALS Stephens Inc., Charlotte, North Carolina is underwriting the Bonds. Parker Poe Adams & Bernstein LLP, Raleigh, North Carolina is serving as Bond Counsel to the County. Wanda Copley, Esq., serves as County Attorney. Pillsbury Winthrop Shaw Pittman LLP, New York, New York is serving as counsel to the Underwriter. U.S. Bank National Association, Raleigh,North Carolina, is serving as Escrow Agent. THE PLAN OF REFUNDING A portion of the proceeds of the 2013B Bonds will be used to refund in advance of their maturities the $7,500,000 aggregate principal amount of the County's General Obligation School Bonds, Series 2006 maturing on and after February 1, 2017 (the "Refunded 2006 Bonds") and $27,500 aggregate principal amount of the County's General Obligation School Bonds, Series 2007 maturing on or after February 1, 2018 (the "Refunded 2007 Bonds," and together with the Refunded 2006 Bonds, the "Advance Refunded Bonds'). To accomplish the refunding of the Advance Refunded Bonds, a portion of the proceeds of the 2013B Bonds will be deposited with U.S. Bank National Association, as escrow agent (the "Escrow Agent"), in trust pursuant to the terms and conditions of an Escrow Agreement dated as of June 1, 2013 (the "Escrow Agreement"), between the County and the Escrow Agent. Funds on deposit with the Escrow Agent will be used to purchase Federal Securities (as defined in the Escrow Agreement) maturing at the times and in the amounts sufficient to provide funds, together with other funds on deposit with the Escrow Agent and remaining uninvested, to pay, when and as due, (1) interest on the Refunded 2006 Bonds to February 1, 2016, (2) the redemption price of the Refunded 2006 Bonds on February 1, 2016, (3) interest on the Refunded 2007 Bonds to February 1, 2017 and (4) the redemption price of the Refunded 2007 Bonds on February 1, 2017. See "VERIFICATION OF MATHEMATICAL COMPUTATIONS" herein. The Escrow Agent will be given irrevocable instructions to redeem the Advance Refunded Bonds under the Escrow Agreement. Amounts on deposit with the Escrow Agent under the Escrow Agreement will not secure the Bonds. A portion of the proceeds of the 2013C Bonds will be used to refund in advance of their maturities the $31,325,000 aggregate principal amount of the 3 ty's General Obligation Refunding Bonds, Series 2004 maturing on and after November 1, 2014 (the "Refunded � _ 3onds") on November 1, 2013. The Escrow Agent will be given irrevocable instructions to redeem the Refunded 2004 Bonds on November, 1, 2013. ESTIMATED SOURCES AND USES OF FUNDS The following table presents estimated information as to sources and uses of funds: Sources of Funds: Proceeds of 2013B Bonds $ Proceeds of 2013C Bonds Total $ Uses of Funds: Deposit to Escrow Fund $ Payment of Refunded 2004 Bonds Costs of Issuance' Total $ 'Includes various professional fees, other financing costs and the Underwriter's discount. Board of Commissioners Meeting 05/20/2013 12-7-7 4 4 Board of Commissioners Meeting 05/20/2013 12-7-8 THE COUNTY [TO BE INSERTED FROM COMPETITIVE GO POS] 5 Board of Commissioners Meeting 05/20/2013 12-7-9 CONTINUING DISCLOSURE In accordance with the requirements of Rule 15c2-12 promulgated by the SEC under the Securities Exchange Act of 1934 ("Rule 15c2-12"),the County has undertaken in the Bond Resolution to provide: (1) by not later than seven months after the end of each Fiscal Year, beginning with the Fiscal Year ended June 3 01 2013, to the Municipal Securities Rulemaking Board (the "MSRB"), in an electronic format prescribed by the MSRB the audited financial statements of the County for the preceding Fiscal Year, if available, prepared in accordance with Section 159-34 of the General Statutes of North Carolina, as it may be amended from time to time, or any successor statute, or if such audited financial statements are not then available, unaudited financial statements of the County for such Fiscal Year to be replaced subsequently by audited financial statements of the County to be delivered within 15 days after such audited financial statements become available for distribution; (2) by not later than seven months after the end of each Fiscal Year, beginning with the Fiscal Year ended June 30, 2013,to the MSRB,the financial and statistical data as of a date not earlier than the end of the preceding Fiscal Year for the type of information included under the captions "THE COUNTY--Debt Information" and "- -Tax Information"(excluding any information for overlapping units); (3) in a timely manner not in excess of 10 Business Days after the occurrence of the event, to the MSRB notice of any of the following events with respect to the 2013 Bonds: (a) principal and interest payment delinquencies; (b) non-payment related defaults, if material; (c) unscheduled draws on the debt service reserves reflecting financial difficulties; (d) unscheduled draws on any credit enhancements reflecting financial difficulties; (e) substitution of any credit or liquidity providers, or their failure to perform; (f) adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material notices or determinations with respect to the tax status of the 2013 Bonds or other material events affecting the tax status of the 2013 Bonds; (g) modification of the rights of the Beneficial Owners of the 2013 Bonds, if material; (h) call of any of the 2013 Bonds, if material, and tender offers; (i) defeasance of any of the 2013 Bonds; 0) release, substitution or sale of any property securing repayment of the 2013 Bonds, if material; (k) rating changes; (1) bankruptcy, insolvency,recei 6 ip or similar event of the County; (m) the consummation of a merger, consolidation, or acquisition involving the County or the sale of all or substantially all of the assets of the obligated person, other than in the ordinary course of business,the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to such actions, other than pursuant to its terms, if material; and Board of Commissioners Meeting 05/20/2013 12-7- 10 (n) the appointment of a successor or additional trustee, or the change in the name of a trustee, if material; (4) in a timely manner, to the MSRB, notice of a failure of the County to provide required annual financial information described in(1) and(2)above on or before the date specified. At present, Section 159-34 of the General Statutes of North Carolina requires that the County's financial statements be prepared in accordance with generally accepted accounting principles and that they be audited in accordance with generally accepted auditing standards. The Bond Resolution also provides that the County's undertaking pursuant to Rule 15c2-12 is intended to be for the benefit of the registered owners and the beneficial owners of the 2013 Bonds and is enforceable by any of the registered owners and the beneficial owners of the Bonds, including an action for specific performance of the County's obligations described in this Section, but a failure to comply will not be an event of default and will not result in acceleration of the payment of the 2013 Bonds. An action must be instituted, had and maintained in the manner provided in the Bond Order for the benefit of all of the registered owners and beneficial owners of the Bonds. The County has not knowingly failed to comply with its previous continuing disclosure obligations; however, since 2008, the rating agencies have periodically downgraded the claims-paying ability of municipal bond insurers providing credit support to governmental financings several times without giving notice of such downgrades to the County. The County has learned of some downgrades through general media sources and, when it did so, filed the appropriate material event notice related to such ratings downgrades to the extent they are applicable to the County's indebtedness; however, it is possible that the County either was unaware of a downgrade or did not learn of a downgrade in order to file a notice in a timely fashion. The County may modify from time to time, consistent with Rule 15c2-12, the information provided or the format of the presentation of such information, to the extent necessary or appropriate in the judgment of the County, but: (1) any such modification may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law or change in the identity, nature or status of the County; (2) the information to be provided, as modified, would have complied with the requirements of Rule 15c2-12 as of the date of this Official Statement, after taking into account any amendments or interpretations of Rule 15c2-12 as well as any changes in circumstances; and (3) any such modification does not materially impair the interest of the registered owners or the beneficial owners, as determined by nationally recognized bond counsel or by the approving vote of the Owners of a ma j ority in principal amount of the 2013 Bonds. Any annual financial information containing modified operating data or financial information will explain, in narrative form, the reasons for the modification and the impact of the change in the type of operating data or financial information being provided. The County's Rule 15c2-12 undertakings will terminate on payment, or provision having been made for payment in a manner consistent with the Rule 15c2-12, in full of the principal of and interest on the 2013 Bonds. All documents provided to the MSRB as described above will be provided in an electronic format as prescribed by the MSRB and accompanied by identifying information as prescribed by the MSRB. The County may discharge its undertaking described above by transmitting those documents or notices in a manner subsequently required by the SEC in lieu of the manner described above. 7 APPROVAL OF LEGAL PROCEEDINGS Certain legal matters incident to the authorization and issuance of the Bonds are subject to the approval of Parker Poe Adams&Bernstein,LLP, Raleigh,North Carolina,Bond Counsel,whose approving legal opinion will be available at the time of the delivery of the Bonds. The proposed form of such opinions is attached hereto as Appendix E. RATINGS Moody's Investors Service and Standard & Poor's Ratings Services have given the Bonds ratings of"[ ]" and "[ F. Those ratings reflect only the respective views of such organizations, and an explanation of the significance of such ratings may be obtained only from the respective organization providing such rating. Certain information and materials Board of Commissioners Meeting 05/20/2013 12-7- 11 not included in the Official Statement were furnished to such organizations. There is no assurance that such ratings will remain in effect for any given period of time or that any or all will not be revised downward or withdrawn entirely. Any downward revision or withdrawal of a rating may have an adverse effect on the market prices of the Bonds. TAX TREATMENT General. On the date of the issuance of the Bonds, Parker Poe Adams & Bernstein LLP, Raleigh,North Carolina ("Bond Counsel"), will render an opinion that, under existing law and assuming compliance by the County with certain provisions of the Internal Revenue Code of 1986, as amended (the "Code"), the interest on the Bonds is excludable from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations. The interest on the Bonds will, however, be taken into account in determining adjusted current earnings of certain corporations (as defined for federal income tax purposes) and such corporations are required to include in the calculation of federal alternative minimum taxable income 75% of the excess of such corporation's adjusted current earnings over its federal alternative minimum taxable income (determined without regard to this adjustment and prior to reduction for certain net operating losses). The Code imposes various restrictions, conditions and requirements relating to the exclusion of interest on obligations, such as the Bonds, from gross income for federal income tax purposes, including, but not limited to, the requirement that the County rebate certain excess earnings on proceeds and amounts treated as proceeds of the Bonds to the United States Treasury, restrictions on the investment of such proceeds and other amounts, and restrictions on the ownership and use of the facilities financed or refinanced with proceeds of the Bonds. The foregoing is not intended to be an exhaustive listing of the post-issuance tax compliance requirements of the Code, but is illustrative of the requirements that must be satisfied by the County subsequent to issuance of the Bonds to maintain the excludability of the interest on the Bonds from gross income for federal income tax purposes. Bond Counsel's opinion is given in reliance on certifications by representatives of the County as to certain facts material to the opinion and the requirements of the Code. The County has covenanted to comply with all requirements of the Code that must be satisfied subsequent to the issuance of the Bonds in order that the interest on the Bonds be, or continue to be, excludable from gross income for federal income tax purposes. The opinion of Bond Counsel assumes compliance by the County with such covenants, and Bond Counsel has not been retained to monitor compliance by the County with such covenants subsequent to the date of issuance of the Bonds. Failure to comply with certc-' such requirements may cause the interest on the Bonds to be included in gross income for federal income tax purl 8 retroactive to the date of the issuance of the Bonds. No other opinion is expressed by Bond Counsel regarding the federal tax consequences of the ownership of or the receipt or accrual of interest with respect to the Bonds. If the interest on the Bonds subsequently becomes included in gross income for federal income tax purposes due to a failure by the County to comply with any requirements described above, the County is not required to redeem the Bonds or to pay any additional interest or penalty. The Internal Revenue Service has established an ongoing program to audit tax-exempt obligations to determine whether interest on such obligations is includible in gross income for federal income tax purposes. Bond Counsel cannot predict whether the Internal Revenue Service will commence an audit of the Bonds. Prospective purchasers and owners of the Bonds are advised that, if the Internal Revenue Service does audit the Bonds, under current Internal Revenue Service procedures, at least during the early stages of an audit, the Internal Revenue Service will treat the County as the taxpayer, and the owners of the Bonds may have limited rights, if any,to participate in such audit. The commencement of an audit could adversely affect the market value and liquidity of the Bonds until the audit is concluded, regardless of the ultimate outcome. Prospective purchasers of the Bonds should be aware that ownership of the Bonds and the accrual or receipt of interest with respect to the Bonds may result in collateral federal income tax consequences to certain taxpayers, including, without limitation, financial institutions, property or casualty insurance companies, individual recipients of Social Security or Railroad Retirement benefits, certain Subchapter S Corporations with "excess net passive income," foreign Board of Commissioners Meeting 05/20/2013 12-7- 12 corporations subject to the branch profits tax, life insurance companies and taxpayers who may be deemed to have incurred or continued indebtedness to purchase or carry the Bonds. Bond Counsel does not express any opinion as to any such collateral tax consequences. Prospective purchasers of the Bonds should consult their own tax advisors as to the collateral tax consequences. Proposed legislation is considered from time to time by the United States Congress that, if enacted, would affect the tax consequences of owning the Bonds. Accordingly, prospective purchasers of the Bonds should be aware that future legislation may have an adverse effect on the tax consequences of owning the Bonds. No assurance can be given that any future legislation, or clarifications or amendments to the Code, if enacted into law, will not contain provisions which could cause the interest on the Bonds to be subject directly or indirectly to federal or State of North Carolina income taxation, adversely affect the market price or marketability of the Bonds or otherwise prevent the owners of the Bonds from realizing the full current benefit of the status of the interest on the Bonds. Bond Counsel is further of the opinion that, under existing law, the interest on the 2013 Bonds is exempt from State of North Carolina income taxation. Bond Counsel's opinion is based on existing law, which is subject to change. Such opinion is further based on factual representations made to Bond Counsel as of the date thereof. Bond Counsel assumes no duty to update or supplement its opinion to reflect any facts or circumstances that may thereafter come to Bond Counsel's attention, or to reflect any changes in law that may thereafter occur or become effective. Moreover, Bond Counsel's opinion is not a guarantee of a particular result, and is not binding on the Internal Revenue Service or the courts; rather, such opinion represents Bond Counsel's professional judgment based on its review of existing law, and in reliance on the representations and covenants that Bond Counsel deems relevant to such opinion. Bond Counsel's opinion expresses the professional judgment of the attorneys rendering the opinion regarding the legal issues expressly addressed therein. By rendering its opinion, Bond Counsel does not becoi insurer or guarantor of the result indicated by that expression of professional judgment, of the transaction on whicf 9 )pinion is rendered, or of the future performance of the County, nor does the rendering of such opinion guarantee the outcome of any legal dispute that may arise out of the transaction. Original Issue Discount. As indicated on the cover page, the 2013B Bonds maturing on December 1, 20 and the 2013C Bonds maturing on December 1, 20 (collectively, the "OID Bonds"), are being sold at initial offering prices which are less than the principal amount payable at maturity. Under the Code, the difference between (a)the initial offering prices to the public (excluding bond houses and brokers) at which a substantial amount of each maturity of the OID Bonds is sold and(b)the principal amount payable at maturity of such OID Bonds, constitutes original issue discount treated as interest which will be excluded from the gross income of the owners of such OID Bonds for federal income tax purposes. In the case of an owner of the OID Bond, the amount of original issue discount on such OID Bond is treated as having accrued daily over the term of such OID Bond on the basis of a constant yield compounded at the end of each accrual period and is added to the owner's cost basis of such OID Bond in determining, for federal income tax purposes, the gain or loss upon the sale, redemption or other disposition of such OID Bond (including its sale, redemption or payment at maturity). Amounts received upon the sale, redemption or other disposition of an OID Bond which are attributable to accrued original issue discount on such OID Bonds will be treated as interest exempt from gross income, rather than as a taxable gain, for federal income tax purposes, and will not be a specific item of tax preference for purposes of the federal alternative minimum tax imposed on corporations and individuals. However, it should be noted that with respect to certain corporations (as defined for federal income tax purposes), a portion of the original issue discount that accrues to such corporate owners of an OID Bond in each year will be taken into account in determining the adjusted current earnings for the purpose of computing the federal alternative minimum tax imposed on such corporations and may result in other collateral federal income tax consequences for certain taxpayers in the year of accrual. Consequently, corporate owners of an OID Bond should be aware that the accrual of original issue discount on any OID Bond in each year may result in a federal alternative minimum tax liability or other collateral federal income tax consequences, even though such corporate owners may not have received any cash payments attributable to such original issue discount in such year. Original issue discount is treated as compounding semiannually(which yield is based on the initial public offering price of such OID Bond) at a rate determined by reference to the yield to maturity of each individual OID Bond. The amount treated as original issue discount on an OID Bond for a particular semiannual accrual period is equal to (a)the Board of Commissioners Meeting 05/20/2013 12-7- 13 product of(i)the yield to maturity for such OID Bond (determined by compounding at the close of each accrual period) and (ii)the amount which would have been the tax basis of such OID Bond at the beginning of the particular accrual period if held by the original purchaser, less (b)the amount of interest payable on such OID Bond during the particular accrual period. The tax basis is determined by adding to the initial public offering price on such OID Bond the sum of the amounts which have been treated as original issue discount for such purposes during all prior accrual periods. If an OID Bond is sold between semiannual compounding dates, original issue discount which would have accrued for that semiannual compounding period for federal income tax purposes is to be apportioned in equal amounts among the days in such compounding period. The Code contains additional provisions relating to the accrual of original issue discount in the case of owners of the OID Bonds who subsequently purchase any OID Bonds after the initial offering or at a price difference from the initial offering price during the initial offering of the 2013 Bonds. Owners of OID Bonds should consult their own tax advisors with respect to the precise determination for federal and state income tax purposes of the amount of original issue discount accrued upon the sale, redemption or other disposition of an OID Bond as of any date and with respect to other federal, state and local tax consequences of owning and disposing of an OID Bond. It is possible that under the applicable provisions governing the determination of state or local taxes, accrued original issue discount on an OID Bond may be deemed to be received in the year of accrual even though there will not be a corresponding cash payment attributable to such original issue discount until a later year. Original Issue Premium. As indicated on the cover page, the 2013B Bonds maturing on December 1, 20 and the 2013C Bonds maturing on December 1, 20 (collectively, the "Premium Bonds"), are being sold at initial offering prices which are in excess of the principal amount payable at maturity. The difference between (a)the initial offering prices to the public (excluding bond houses and brokers) at which a substantial amount of the Premium Bonds is sold and (b)the principal amount payable at maturity of such Premium Bonds constitutes original issue premium, which original issue premium is not deductible for federal income tax purposes. In the case of an owner of a Premium Bond, however, the amount of the original issue premium which is treated as having accrued over the term of such Premium Bond is reduced from the owner's cost basis of such Premium Bond in determining, for federal income tax purposes, the taxable gain or loss upon the sale, redemption or other disposition of such Premium Bond (whether upon its sale, redemption or payment at maturity). Owners of Premium Bonds should consult their tax advisors with respect to the determination, for federal income tax purposes, of the "adjusted basis" of such Premium Bonds upon any sale or disposition and with respect to any state or local tax consequences of owning a Premium Bond. UNDERWRITING The Underwriter has agreed under the terms of a Purchase Contract to purchase all of the 2013B Bonds, if any of the 2013B Bonds, are to be purchased, at a purchase price equal to 100% of the principal amount of the 2013B Bonds, less an Underwriters' discount of$ plus a net original issue premium of$ . The Underwriter has agreed under the terms of a Purchase Contract to purchase all of the 2013C Bonds, if any of the 2013C Bonds are to be purchased, at a purchase price equal to 100% of the principal amount of the 2013C Bonds, less an Underwriter's discount of $ plus a net original issue premium of $ . The Underwriter's obligation to purchase the Bonds is subject to certain terms and conditions set forth in such Purchase Contract. Parker Poe Adams & Bernstein LLP is serving as Bond Counsel to the County and, from time to time it and Pillsbury Winthrop Shaw Pittman LLP, counsel to the Underwriter, have represented the Underwriter as counsel in other financing transactions. Neither the County nor the Underwriter has conditioned the future employment of either of these firms in connection with any proposed financing issues for the County or for the Underwriter on the successful execution and delivery of the Bonds. VERIFICATION OF MATHEMATICAL COMPUTATION The accuracy of(1) the mathematical computations of the adequacy of the maturing principal and interest with respect to the Federal Securities deposited in the Escrow Fund to pay, together with any uninvested cash held in the Escrow Fund, when due, principal and interest with respect to the Advance Refunded Bonds and (2) the mathematical computations supporting the conclusion that the Bonds are not "arbitrage bonds" under the Code will be verified by The 10 Board of Commissioners Meeting 05/20/2013 12-7- 14 Arbitrage Group, Inc. Such verification will be based, among other things, on mathematical computations supplied by the Underwriter. Bond Counsel will rely on such verification in rendering its opinion as to the exclusion of interest with respect to the Bonds from gross income of the recipients thereof for purposes of federal income taxation. MISCELLANEOUS Any statements in the Official Statement involving matters of opinion or estimates, whether or not expressly so stated, are intended as such and not as representations of fact. Reference herein to the State Constitution and legislative enactments are only brief outlines of certain provisions thereof and do not purport to summarize or describe all provisions thereof. 11 Board of Commissioners Meeting 05/20/2013 12-7- 15 APPENDIX A THE NORTH CAROLINA LOCAL GOVERNMENT COMMISSION Board of Commissioners Meeting 05/20/2013 12-7- 16 THE NORTH CAROLINA LOCAL GOVERNMENT COMMISSION The Local Government Commission (the "Commission") is composed of nine members: the State Treasurer, the Secretary of State,the State Auditor,the Secretary of Revenue and five others by appointment(three by the Governor, one by the General Assembly upon recommendation of the President Pro Tempore of the Senate and one by the General Assembly upon recommendation of the Speaker of the House of Representatives). The State Treasurer serves as Chairman and selects the Secretary of the Commission,who heads the administrative staff serving the Commission. A major function of the Commission is the approval, sale and delivery of substantially all North Carolina local government bonds and notes. A second key function is monitoring certain fiscal and accounting standards prescribed for units of local government by The Local Government Budget and Fiscal Control Act. In addition, the Commission furnishes, upon request, on-site assistance to units of local government concerning existing financial and accounting systems as well as aid in establishing new systems. Further, educational programs and materials are provided for local officials concerning finance and cash management. Before any unit of local government can incur bonded indebtedness, the proposed bond issue must be approved by the Commission. In determining whether to give such approval the Commission may consider, among other things,the unit's debt management procedures and policies, its compliance with The Local Government Budget and Fiscal Control Act and its ability to service the proposed debt. All general obligation issues are customarily sold on the basis of formal sealed bids submitted at the Commission's offices in Raleigh and are subsequently delivered to the successful bidder by the Commission. The Commission maintains records for all units of local government of principal and interest payments coming due on bonded indebtedness in the current and future years and monitors the payment by the units of local government of debt service through a system of monthly reports. As a part of its role in assisting and monitoring the fiscal programs of units of local government, the Commission attempts to ensure that the units of local government follow generally accepted accounting principles, systems and practices. The Commission's staff also counsels the units of local government in treasury and cash management, budget preparation and investment policies and procedures. Educational programs, in the form of seminars or classes, are also provided by the Commission in order to accomplish these tasks. The monitoring of the financial systems of units of local government is accomplished through the examination and analysis of the annual audited financial statements and other required reports. The Local Government Budget and Fiscal Control Act requires each unit of local government to have its accounts audited annually by a certified public accountant or by an accountant certified by the Commission as qualified to audit local government accounts. A written contract must be submitted to the Secretary of the Commission for his approval prior to the commencement of the audit. The Commission has the statutory authority to impound the books and records of any unit of local government and assume full control of all its financial affairs (a)when the unit defaults on any debt service payment or, in the opinion of the Commission, will default on a future debt service payment if the financial policies and practices of the unit are not improved or (b) when the unit persists, after notice and warning from the Commission, in willfully or negligently failing or refusing to comply with the provisions of The Local Government Finance Act. When the Commission takes action under this authority, the Commission is vested with all of the powers of the governing board of the unit of local government as to the levy of taxes, expenditure of money, adoption of budgets and all other financial powers conferred upon such governing board by law. In addition, if a unit of local government fails to pay any installment of principal or interest on its outstanding debt on or before its due date and remains in default for 90 days, the Commission may take such action as it deems advisable to investigate the unit's fiscal affairs, consult with its governing board and negotiate with its creditors in order to assist the unit in working out a plan for refinancing, adjusting or compromising such debt. When a plan is developed that the Commission finds to be fair and equitable and reasonably within the ability of the unit of local government to meet, the Commission will enter an order finding that the plan is fair, equitable and within the ability of the unit to meet and will advise the unit to take the necessary steps to implement such plan. If the governing board of the unit declines or refuses to do so within 90 days after receiving the Commission's advice, the Commission may enter an order directing the unit to implement such plan and may apply for a court order to enforce such order. When a refinancing plan has been put into A-1 Board of Commissioners Meeting 05/20/2013 12-7- 17 effect, the Commission has the authority(a)to require any periodic financial reports on the unit's financial affairs that the Secretary deems necessary and (b) to approve or reject the unit's annual budget ordinance. The governing board of the unit of local government must also obtain the approval of the Secretary of the Commission before adopting any annual budget ordinance. The power and authority granted to the Commission as described in this paragraph will continue with respect to a defaulting unit of local government until the Commission is satisfied that the unit has performed or will perform the duties required of it in the refinancing plan and until agreements made with the unit's creditors have been performed in accordance with such plan. A-2 Board of Commissioners Meeting 05/20/2013 12-7- 18 APPENDIX B CERTAIN CONSTITUTIONAL, STATUTORY AND ADMINISTRATIVE PROVISIONS GOVERNING OR RELEVANT TO THE INCURRENCE OF GENERAL OBLIGATION BONDED INDEBTEDNESS BY UNITS OF LOCAL GOVERNMENT OF THE STATE OF NORTH CAROLINA Board of Commissioners Meeting 05/20/2013 12-7- 19 CERTAIN CONSTITUTIONAL, STATUTORY,AND ADMINISTRATIVE PROVISIONS GOVERNING OR RELEVANT TO THE INCURRENCE OF GENERAL OBLIGATION BONDED INDEBTEDNESS BY UNITS OF LOCAL GOVERNMENT OF THE STATE OF NORTH CAROLINA CONSTITUTIONAL PROVISIONS The North Carolina Constitution (the "Constitution") requires the General Assembly to enact general laws relating to the borrowing of money secured by a pledge of the faith and credit and the contracting of other debts by counties, cities and towns, special districts and other units, authorities and agencies of local government and prohibits enactment of special or local acts on this subject. These general laws may be enacted for classes defined by population or other criteria. The General Assembly has no power under the Constitution to authorize any unit of local government to contract debts secured by a pledge of its faith and credit unless approved by a majority of the qualified voters of the unit who vote thereon, except for the following purposes: (a) to fund or refund a valid existing debt; (b) to supply an unforeseen deficiency in the revenue; (c) to borrow in anticipation of the collection of taxes due and payable within the current fiscal year to an amount not exceeding 50% of such taxes; (d) to suppress riots or insurrections; (e) to meet emergencies immediately threatening the public health or safety, as conclusively determined in writing by the Governor; and (f) for purposes authorized by general laws uniformly applicable throughout the State, to the extent of two--thirds of the amount by which the issuing unit's outstanding indebtedness was reduced during the next preceding fiscal year. The Constitution requires that the power of taxation be exercised in a just and equitable manner, for public purposes only, and never be surrendered, suspended or contracted away. Since general obligation bonded indebtedness pledges the taxing power, it may therefore be incurred only for "public purposes." The North Carolina Supreme Court determines what is and is not a public purpose within the meaning of the Constitution. The Constitution requires voter approval for any unit of local government to give or lend its credit in aid of any person, association or corporation, and such lending of credit must be for public purposes as authorized by general law. A loan of credit is defined by the Constitution as occurring when a unit of local government exchanges its obligations with or in any way guarantees the debts of an individual, association or private corporation. The Constitution does not impose a limit on the total indebtedness of a unit of local government. Of the sources of revenue available to units of local government, only the property tax is subject to special Constitutional regulation. The Constitution does not mandate a general property tax; rather, it authorizes the General Assembly to classify property for taxation under two conditions: (1) each class of property selected for taxation must be taxed by uniform rule and(2) every classification must be made by general law uniformly applicable to every unit of local government. No class of property is accorded exemption from ad valorem taxation by the Constitution except property belonging to the State, counties and municipal corporations. The General Assembly may exempt cemeteries and property held for educational, scientific, literary, cultural, charitable or religious purposes and, to a value not exceeding $300, any personal property. The General Assembly may also exempt from taxation not exceeding $1,000 in value of property used B-1 Board of Commissioners Meeting 05/20/2013 12-7-20 as the place of residence of the owner. Property of the United States is exempt by virtue of the supremacy clause of the United States Constitution. The Constitution requires that any property tax must be levied for purposes authorized by general law uniformly applicable throughout the State, unless approved by a majority of the qualified voters of the unit of local government who vote thereon. Under the Constitution, property taxes levied for unit--wide purposes must be levied uniformly throughout the territorial jurisdiction of the taxing unit,but the General Assembly may enact general laws authorizing the governing body of any county, city or town to define territorial areas and to levy taxes within those areas in order to finance, provide or maintain services, facilities and functions in addition to or to a greater extent than those financed, provided or maintained for the entire county, city or town. THE LOCAL GOVERNMENT BOND ACT No unit of local government has authority to incur general obligation bonded indebtedness otherwise than in accordance with the limitations and procedures prescribed in The Local Government Bond Act, G.S. Ch. 159, Art. 4 (the "Act")and G.S. Ch. 159,Art. 7 or to issue short term general obligation notes otherwise than in accordance with G.S. Ch. 159,Art. 9. By statute,the faith and credit of the issuing unit are pledged for the payment of the principal of and interest on all bonds issued under the Act according to their terms, and the power and obligation of the issuing unit to levy taxes and raise other revenues for the prompt payment of installments of principal and interest or for the maintenance of sinking funds is unrestricted as to rate or amount. The revenues of each utility or public service enterprise owned or leased by a unit of local government are required by statute to be applied in accordance with the following priorities: (1) to pay the operating, maintenance and capital outlay expenses of the utility or enterprise; (2) to pay when due the interest on and principal of outstanding bonds issued for capital projects that are or were a part of the utility or enterprise; and (3) for any other lawful purpose. In its discretion, an issuing unit may pledge the revenues(or any portion thereof) of a utility or enterprise for the payment of the interest on and principal of bonds issued under the Act to finance capital projects that are to become a part of the utility or enterprise. Bonds may be issued only for purposes specifically authorized by the Act. No bonds may be issued under the Act without the approval of the Local Government Commission. The criteria for approval have been summarized in the description of the powers of the Commission in Appendix D to this Official Statement. The Act provides that, subject to certain exceptions, no bond order may be adopted by the governing body of a unit of local government unless it appears from a sworn statement of debt filed in connection therewith that the net debt of the unit does not exceed 8% of the assessed value of property subject to taxation by the issuing unit. Under current law, the mandated assessment ratio is 100% of appraised value. This limitation does not apply to funding and refunding bonds, bonds issued for water, gas or electric power purposes, or two or more of such purposes, certain sanitary sewer, sewage disposal or sewage purification plant bonds, bonds or notes issued for erosion control purposes or bonds or notes issued for the purposes of erecting jetties or other protective works to prevent encroachment by certain bodies of water. "Net debt" is defined as gross debt less certain statutory exclusions and deductions. Gross debt, excluding therefrom debt incurred or to be incurred in anticipation of tax or other revenue collections or in anticipation of the sale of bonds other than funding or refunding bonds, is the sum of(i) outstanding debt evidenced by bonds, (ii)bonds authorized by orders introduced but not yet adopted, (iii) unissued bonds authorized by adopted orders and (iv) outstanding debt not evidenced by bonds. From gross debt are deducted (a) funding and refunding bonds (both those authorized by orders introduced but not yet adopted and those authorized but not yet issued), (b)the amount of money held in sinking funds or otherwise for the payment of any part of the principal of gross debt other than debt incurred for the purposes set forth in B-2 Board of Commissioners Meeting 05/20/2013 12-7-21 clause (e) below, (e) the amount of bonded debt included in gross debt and incurred, or to be incurred, for water, gas or electric light or power purposes, or two or more of such purposes, and certain bonded debt for sanitary sewer purposes, and(d)the amount of uncollected special assessments theretofore levied or estimated to be levied for local improvements for which any part of the gross debt(that is not otherwise deducted) was or is to be incurred, to the extent that the special assessments, when collected, will be applied to the payment of any part of the gross debt. Revenue bond indebtedness is not included in,nor deducted from, gross debt. Bonds may be issued under an approved bond order at any time within seven years after the bond order takes effect. The effective date of the bond order is the date of formal passage of the bond order in the case of bonds that do not require voter approval and the date of voter approval in all other cases. If the issuance of bonds is prevented or prohibited by any order of any court or certain litigation, the period of time is extended by the length of time elapsing between the date of institution of the action or litigation and the date of its final disposition. The General Assembly may, prior to the expiration of the maximum period, also extend such period. In addition, such period may be extended from seven to ten years by the governing body of a unit of local government under certain circumstances with approval by the Commission. In any such case,no further voter approval is required. The Commission has by regulation established the maximum useful lives of capital projects that may be financed by bonds. The maturity dates of any bonds issued for any project may not exceed the maximum useful life of the project, measured from the date of the bonds. All bonds must mature in annual installments, the first of which must be payable not more than three years after the date of the bonds and the last of which must be payable within the maximum useful life of the project. Payment of an installment of principal may be provided for by the maturity of a bond, mandatory redemption of principal prior to maturity, a sinking fund, a credit facility or any other means satisfactory to the Commission. In addition,the Act prohibits "balloon installments" in that it requires that no installment of any issue may be greater than four times as large in amount as the smallest prior installment of the same issue. Bonds authorized by two or more bond orders may be consolidated into a single issue, and bonds of each issue may be issued from time to time in series with different provisions for each series. Each series is deemed a separate issue for the purposes of the limitations discussed in this paragraph. Bonds may be made payable from time to time on demand or tender for purchase as provided in the Act, and bonds may be made subject to redemption prior to maturity, with or without premium. The requirement that the bonds must mature in annual installments and the prohibition against balloon installments as described above does not apply to (a)refunding bonds, (b) bonds purchased by a State or federal agency or (c) bonds the interest on which is or may be includable in gross income for purposes of federal income tax, provided that the dates on which such bonds are stated to mature are approved by the Commission and the Commission may require that payment of all or any part of the principal of any interest and any premium on such bond be provided for by mandatory sinking fund redemption. SHORT-TERM OBLIGATIONS Bond Anticipation Notes -- Units of local government are authorized to issue short term notes in anticipation of the sale of bonds validly authorized for issuance within the maximum authorized amount of the bonds. General obligation bond anticipation notes must be payable not later than seven years after the effective date of the bond order and shall not be renewed or extended beyond that time unless the period of time within which the bonds may be issued has been extended as mentioned above. The faith and credit of the issuing unit are pledged for the payment of general obligation bond anticipation notes, and the power and obligation of the issuing unit to levy taxes and raise other revenues for the prompt payment of such notes is unrestricted as to rate or amount. The proceeds of each general obligation bond issue are also pledged for the payment of any notes issued in anticipation of the sale thereof, and any such notes shall be retired from the proceeds of the bonds as a first priority. Tax Anticipation Notes -- Units of local government having the power to levy taxes are authorized to borrow money for the purpose of paying appropriations made for the current fiscal year in anticipation of the collection of taxes due and payable within the current fiscal year, and to issue negotiable notes in evidence thereof. Any tax anticipation note must mature not later than 30 days after the close of the fiscal year in which it is issued and may not be renewed beyond that time. No tax anticipation note shall be issued by the unit of local government if the amount thereof,together with the amount of all authorized or outstanding tax anticipation notes on the date the note is authorized, would exceed 50% of the B-3 Board of Commissioners Meeting 05/20/2013 12-7-22 amount of taxes uncollected as of the date of the proposed note authorization. The faith and credit of the issuing unit are pledged for the payment of tax anticipation notes, and the power and obligation of the issuing unit to levy taxes and raise other revenues for the prompt payment of such notes is unrestricted as to rate or amount. Revenue Anticipation Notes -- Units of local government are authorized to borrow money for the purpose of paying appropriations made for the current fiscal year in anticipation of the receipt of the revenues, other than taxes, estimated in their budgets to be realized in cash during such fiscal year, and to issue negotiable notes in evidence thereof. Any revenue anticipation note must mature not later than 30 days after the close of the fiscal year in which it is issued and may not be renewed beyond that time. No revenue anticipation note shall be issued if the amount thereof, together with the amount of all revenue anticipation notes authorized or outstanding on the date the note is authorized, would exceed 80% of the revenues of the issuing unit, other than taxes, estimated in its budget to be realized in cash during such fiscal year. Revenue anticipation notes are special obligations of the issuing unit, and neither the credit nor the taxing power of the issuing unit may be pledged for the payment of revenue anticipation notes. Grant Anticipation Notes -- Units of local government are authorized to borrow money for the purpose of paying appropriations made for capital projects in anticipation of the receipt of moneys from grant commitments for such capital projects from the State or the United States or any agencies of either, and to issue negotiable notes in evidence thereof. Grant anticipation notes must mature not later than 12 months after the estimated completion date of such capital project and may be renewed from time to time, but no such renewal shall mature later than 12 months after the estimated completion date of such capital project. No grant anticipation note may be issued if the amount thereof, together with the amount of all other notes authorized or issued in anticipation of the same grant commitment, exceeds 90% of the unpaid amount of said grant commitment. Grant anticipation notes are special obligations of the issuing unit, and neither the credit nor the taxing power of the issuing unit may be pledged for the payment of grant anticipation notes. THE LOCAL GOVERNMENT BUDGET AND FISCAL CONTROL ACT The Local Government Budget and Fiscal Control Act, G.S. Ch. 159, Art. 3 (the "Fiscal Control Act"), sets forth procedures for the adoption and administration of budgets of units of local government. The Fiscal Control Act also prescribes certain accounting and auditing requirements. The Fiscal Control Act attempts to achieve close conformity with the accounting principles contained in the American Institute of Certified Public Accountants' Industry Audit Guide, Audits of State and Local Government Units. Budget -- The Fiscal Control Act requires the adoption of an annual balanced budget, which includes all appropriations required for debt service and for eliminating any deficit. Any deficit is required to be eliminated by the imposition of a property tax at a rate which will produce the revenue necessary to balance revenues and appropriations in the budget. The Secretary of the Commission is required to notify each local government unit by May 1 of each year of its debt service obligations for the coming fiscal year, including sums to be paid into sinking funds. At least 30 days prior to the due date of each installment of principal or interest on outstanding debt, the Secretary must notify each unit of the payment due, the due date, the place which the payments should be sent, and a summary of the legal penalties for failing to meet debt service obligations. The Fiscal Control Act directs that the budget ordinance be adopted by the governing board of the unit of local government by July 1 of the fiscal year to which it applies. There is no penalty for failure to meet this deadline. The fiscal year begins July 1 and ends the following June 30. The governing board is required to hold a public hearing concerning the budget prior to its adoption. A project ordinance authorizing all appropriations necessary for the completion of a capital project or a grant project may be adopted in lieu of annual appropriations for each project and need not be readopted in any subsequent fiscal year. Fiscal Control-- The Fiscal Control Act sets forth certain fiscal control requirements concerning the duties of the finance officer; the system of accounting; budgetary accounting for appropriations; investment of idle funds; semiannual reports of financial information to the Commission; and an annual independent audit. Except as otherwise provided by regulation of the Commission, the Fiscal Control Act requires a unit of local government to use the modified accrual basis of accounting in recording transactions. The Commission is empowered to B-4 Board of Commissioners Meeting 05/20/2013 12-7-23 prescribe regulations as to (a) features of accounting systems; (b) bases of accounting, including identifying in detail the characteristics of a modified accrual basis, identifying what revenues are susceptible to accrual, and permitting or requiring the use of a basis other than modified accrual in a fund that does not account for the receipt of a tax; and (c) definitions of terms not clearly defined in the Fiscal Control Act. The Fiscal Control Act requires each unit of local government to have its accounts audited annually by an independent certified public accountant or by an independent accountant certified by the Commission as qualified to audit local government accounts. The audit must be conducted pursuant to a written contract containing the form, terms and fees for the audit. The Secretary of the Commission must approve this contract before the audit may begin and must approve invoices for the audit fee. Approval of final payment is not given until the audit report is rendered in accordance with the requirements of the contract. All audits are to be performed in conformity with generally accepted auditing standards. MAJOR GENERAL FUND REVENUE SOURCES Ad Valorem Tax -- Each unit of local government having authority to incur general obligation bonded indebtedness also has authority to levy ad valorem taxes on property having a situs within the unit. The ad valorem tax is levied on classes of property selected for taxation by the General Assembly through laws that are uniform throughout the State. The statute governing the listing, appraisal and assessment of property for taxation and the collection of taxes levied is the Machinery Act, G.S. Ch. 105, Subchapter II. Tax Base -- The basic class of property selected for taxation comprises all real and tangible personal property. Thus,unless a class of property is specifically excluded from the property tax base, exempted from taxation or specifically accorded some kind of preferential tax treatment, it must be taxed by each unit of local government exercising its authority to levy property taxes. Several classes of property have been selected for exclusion from the property tax base, exemption from taxation or taxation at reduced valuation or for special appraisal standards. The most significant of these classes are: (1) Tangible household personal property is excluded from the property tax base. (2) Stocks and bonds, accounts receivable and certain other types of intangible personal property are excluded from the property tax base. (3) Property belonging to certain qualified owners and used wholly and exclusively for religious, educational, charitable, cultural, fraternal or civic purposes is wholly exempted from taxation. Property belonging to the United States,the State and units of local government is also exempt from taxation. (4) Real and personal property owned by certain nonprofit homes for the aged, sick or infirm are excluded from property taxation,provided such homes are exempt from the State income tax. (5) Certain kinds of tangible personal property held for business purposes are excluded from taxation, the most important of which are: (a) Manufacturers' inventories (raw materials, goods in process, finished goods, materials or supplies consumed in processing, crops, livestock, poultry, feed used in production of livestock and poultry, and other agricultural or horticultural products held for sale) and inventories of retail and wholesale merchants (tangible personal property held for sale and not manufactured, processed or produced by the merchant). (b) Property imported through a North Carolina seaport terminal and stored at such terminal for less than 12 months awaiting further shipment. (c) Certain pollution abatement and resource recovery equipment. B-5 Board of Commissioners Meeting 05/20/2013 12-7-24 (d) "Bill and hold" goods manufactured in North Carolina and held by the manufacturer for shipment to a nonresident customer. (e) Nuclear materials held for or in the process of manufacture or processing or held by the manufacturer for delivery. (f) Motor vehicle frames that belong to nonresidents and enter the State temporarily for the purpose of having a body mounted thereon. (6) A homestead exemption of the greater of$25,000 or 50% of the appraised value of the residence is allowed if the property owner is a North Carolina resident, has income for the preceding calendar year of not more than the eligibility limit, and is at least 65 years of age or totally and permanently disabled. (7) Certain agricultural, horticultural and forest land is eligible for taxation at its value for agricultural, horticultural or forest use. Appraisal Standard--All property must be appraised at its true value in money, except agricultural, horticultural and forest land eligible for appraisal at its present-use value. Property must be assessed for taxation at 100% of its appraised value. Frequency of Appraisal--Real property must be appraised at least once in every eight years. The requirement of octennial real property revaluations has been enforced since 1965, and no taxing unit has been permitted to postpone a scheduled revaluation since that time. Many units revalue real property more frequently than every eight years. Personal property is appraised annually. Tax Day--All real and tangible personal property(other than most motor vehicles) subject to ad valorem taxation must be listed for taxation as of January 1 each year. Motor vehicles, with certain exceptions, must be listed annually in the name of the record owner on the day on which the current vehicle registration is renewed or the day on which the application is submitted for a new vehicle registration. Tax Levy -- Property taxes are levied in conjunction with the adoption of a budget which covers a July 1 to June 3 0 fiscal year. The property tax levy must be sufficient to raise during the fiscal year a sum of money equal to the difference between total appropriations and the total estimated receipts of all other revenues. In estimating the percentage of the levy that will be collected during the fiscal year, the taxing unit is prohibited from estimating a greater collection percentage than that of the prior fiscal year. The tax rate may not exceed $1.50 per$100 assessed valuation unless the voters approve a higher rate. Tax levies by counties for the following purposes are not counted against the rate limit: courts, debt service, deficits, elections,jails, schools, mandated social services programs and joint undertakings with any other taxing unit with respect to any of these. Tax levies by cities for the following purposes are not counted against the rate limit: debt service, deficits and civil disorders. Tax Collection -- The taxing unit has a lien by operation of law on all real property within its jurisdiction that attaches as of January 1 for all taxes levied for the fiscal year beginning on the following July 1. Taxes levied on a parcel of real property are a lien on that parcel but not on other real property owned by the taxpayer. Taxes levied on personal property are a lien on all real property owned by the taxpayer within the taxing unit. The tax lien enjoys absolute priority against all other liens and claims whatsoever except, in limited circumstances, federal tax liens and certain other prior liens and perfected security interests. Except for motor vehicles, taxes fall due on September 1 following the date of levy and are payable at par until January 6. For the period January 6 to February 1, interest accrues at the rate of 2%, and for the period February 1 until the principal amount of the taxes, the accrued interest, and any penalties are paid, interest accrues at the rate of 3/4% per month or fraction thereof. Each taxing unit may enforce collection of its tax levy by (a) foreclosure of the lien on real B-6 Board of Commissioners Meeting 05/20/2013 12-7-25 property, (b) levy and sale of tangible personal property and (c) garnishment and attachment of intangible personal property. There is no right of redemption of real property sold in a tax foreclosure action. Discounts for early payment of property taxes are allowed by some taxing units. To allow such discounts,the unit must adopt a discount schedule which must then be approved by the Ad Valorem Tax Division of the Department of Revenue. No taxing unit has authority to release or refund any valid tax claim. The members of any governing board voting to make an unlawful release or refund of property taxes are personally liable for the amount unlawfully released or refunded. The Commission periodically publishes statistics on the percentage of property tax levies collected before the close of the fiscal year for which levied. These statistics are available upon request. Although the State has not levied a general property tax in more than forty years, it does continue general oversight of property tax administration by units of local government through the Ad Valorem Tax Division of the Department of Revenue. The Division has three main functions: (1) it appraises the property of electric power, gas, telephone and telegraph companies, the rolling stock of bus companies and motor freight carriers and the flight equipment of airlines; (2) it oversees local property tax administration; and (3) it provides staff assistance to the Property Tax Commission, an administrative appellate agency hearing listing and valuation appeals from local taxing units. LOCAL GOVERNMENT SALES AND USE TAXES The one percent local sales and use tax authorized by the Local Government Sales and Use Tax Act is levied by 99 of the 100 counties of the State (Mecklenburg County levies a virtually identical tax under a 1967 local act). The local sales tax base is the same as the State general sales tax base excluding exempt food sales, except that for goods sold to out-of-county purchasers for delivery out-of-county and sales of certain utility services. The situs of a transaction is the location of the retailer's place of business. Sales of tangible personal property delivered to out-of-county purchasers will be subject to sales tax in the county in which the retailer's place of business is located and will not be subject to the use tax of the destination county. The tax is collected by the State on behalf of local government, and the net proceeds, after deduction of the cost of collection and administration, are returned to the county of collection. The county governing board selects one of two formulas for allocation of the tax among the county and the municipalities therein. One formula calls for allocation on the basis of population and the other on the basis of ad valorem tax levy. Counties are also authorized under the Supplemental Local Government Sales and Use Tax Act to levy a one-half percent sales tax. This sales tax is collected by the State, allocated to counties on a per capita basis and divided among each county and the municipalities located therein in accordance with the method by which the one percent sales and use taxes are distributed. An adjustment factor is applied to the per capita allocation for each county. All 100 counties levy this one-half percent supplemental sales tax. Counties are also authorized under the Additional Supplemental Local Government Sales and Use Tax Act to levy an additional one-half percent sales tax. This additional supplemental sales tax is collected and distributed on the same basis as the supplemental one-half percent tax until October 1, 2009. On October 1, 2009 the distribution will switch from per capita allocation to point-of-origin allocation. During the first 16 fiscal years in which this tax is in effect, 60% of the revenue derived by counties from this tax is required to be used for public school capital outlay purposes or to retire any indebtedness incurred by the county for these purposes during the period beginning five years prior to the date the taxes took effect. Counties may be relieved of the percentage restriction if it can demonstrate to the satisfaction of the Local Government Commission that it is able to meet the aforementioned capital outlay needs without resorting to proceeds of such tax. All 100 counties levy this additional supplemental one--half percent sales tax. Counties are also currently authorized under the Third One Half Cent Local Government Sales and Use Tax Act, to levy an additional one-half cent local option sales tax. However, as a part of a Medicaid relief package for the counties, this third one-half cent tax will be replaced by the Local Government Hold Harmless Provision. Effective October 1, 2008, this tax was reduced to one-fourth cent, and the remaining one-fourth cent tax is eliminated effective October 1, B-7 Board of Commissioners Meeting 05/20/2013 12-7-26 2009. The phase out of this tax is part of an effort to allow the State to assume the county's portion of the Medicaid expense over a three year period. The State must guarantee that each county's gain will be at least$500,000 for each fiscal year as a result of the State assuming the county Medicaid share. After the Third One-Half Cent tax is completely phased out on October 1, 20091 if the amount of a county's Medicaid cost assumed by the State plus $500,000 is less than the county's repealed local sales tax amount, the State must reimburse the county for the amount of the difference. Counties are to hold municipalities that were incorporated as of October 1, 2008, harmless for the phase-out of the Third One-Half Cent tax. The hold harmless funds are paid to municipalities by the Secretary of Revenue each month from funds obtained by reducing the county's monthly allocation of the one percent local sales and use tax proceeds. The Medicaid relief package also provides for corresponding increases in the State sales tax to accompany the reduction of the Third One-Half Cent tax that was effective October 1, 2008 and repealed on October 1, 2009. Thus, the State sales tax was increased by one-quarter cent on October 1, 2008, and by another one quarter cent on October 1, 2009. ALCOHOLIC BEVERAGE CONTROL STORE PROFITS The sale of liquor in the State is a government monopoly. Stores are operated by counties and municipalities that have been authorized and have chosen to establish them. The net profits of these stores are distributed to the units of local government in which they operate. The General Assembly has enacted numerous local acts prescribing different formulas for the distribution of profits. Sales of liquor by the drink in qualified restaurants and clubs are authorized by local elections. An additional tax of$20 per four liters is levied on liquor purchased by restaurants or clubs for resale as mixed beverages, and$10 of the $20 is remitted to the State's General Fund. INTRAGOVERNMENTAL SHARED REVENUES The excise tax levied by the State on beer, fortified and unfortified wine is shared with counties and municipalities in which the sale of these beverages is lawful. The counties and cities in which beer and wine are sold receive, on a per capita basis, an annual distribution equal to the following percentages of the net amount of excise taxes collected on the sale of beer and wine during the 12-month period ending March 31 each year: 23.75% of beer tax revenue, 62% of unfortified wine tax revenue and 22% of fortified wine tax revenue. A city or a county is eligible to share in both beer and wine excise tax revenues if beer and wine may legally be sold within its boundaries. If only one beverage may be sold, the city or county shares only in the excise tax for that beverage. Two hundred thousand dollars ($200,000) from the net proceeds of the excise tax collected on unfortified wine is appropriated quarterly to the Department of Commerce to be used to promote the North Carolina grape and wine industry. The local share of these collections is computed on the net proceeds after deducting the transfer to the Department of Commerce. Some counties and municipalities do not permit the sale of either beer or wine and thus do not receive any share of this revenue. In balancing the State Budget for 2009-11, the North Carolina General Assembly reduced amounts of beer and wine tax revenues distributed to cities and counties effective only for the fiscal year 2009-10 by changing the distributions percentages noted above to 20.47% of the beer tax revenue, 49.44% of the unfortified wine tax revenue and 18% of the fortified wine tax revenue. Under the utility franchise tax law,the State levies a gross receipts tax on certain public utilities at rates of 3.22% to 6%. Cities receive quarterly distributions equal to 3.09% of taxable gross receipts from sales within municipalities of electric power during the preceding calendar quarter, minus one-fourth of the city's hold back amount and one fourth of the city's proportionate share of the annual cost to administer. The State levies a sales tax on the gross receipts of telecommunications and ancillary services at a statutorily prescribed rate. The rate is equal to the sum of the State's sales tax rate and the rates of local sales taxes levied in each of the 100 Counties. Each quarter, the State distributes to cities 18.7 percent of these proceeds from that quarter, minus $216201948. The State imposes a State excise tax on the distribution of piped natural gas, with statutorily prescribed rates that decrease with the amount of piped natural gas used by each customer. The State distributes quarterly to each city served by piped natural gas one-half of the tax attributed to sales within that city. B-8 Board of Commissioners Meeting 05/20/2013 12-7-27 Cities and towns receive annually a motor fuel tax allocation equal to the amount produced during the year by a 1.75 cents tax on each gallon of motor fuel sold in the State. Payments are made from the collections of the prior fiscal year. Under the present distribution formula, 75% of the funds are allocated on the basis of population of eligible municipalities and 25% are allocated on the basis of the mileage of public streets within cities and towns that are not a part of the State highway system. Effective January 1, 2007,the local cable franchise system was replaced with a State-issued franchise system. All cities and counties receive shares of three State sales taxes on system revenues which currently are 7.7 percent of the net proceeds of taxes collected on telecommunications and ancillary services, 23.6 percent of the net proceeds of taxes collected on video programming services (other than direct-to-home satellite service), and 37.1 percent of the net proceeds of taxes collected on direct-to-home satellite services. The distributions can be used for any public purpose after earmarking provisions are met. The first $2 million of the local share of the proceeds from these three taxes must be used by the local governments to support local public, educational or governmental (PEG) access channels. A city or county that imposed subscriber fees during the first six months of the 2006-07 fiscal year must use a portion of the funds distributed to it for the operation and support of PEG channels, equal to two times the amount of subscriber fee revenue the county or city certifies that it imposed during the period. In addition, a city or county that used part of its franchise tax revenue in fiscal year 2005-06 for the operation and support of PEG channels or a publicly owned and operated television station, must continue the same level of support. STATE AND LOCAL FISCAL RELATIONS The State finances from State revenues (primarily individual income taxes, corporate income taxes and sales taxes) several governmental programs that are largely financed from local revenues in other states, thus decreasing reliance on local property taxes for these purposes. The major programs of this nature are as follows: Public Schools and Community Colleges -- The State provides approximately 70% of the funds required for current operating costs of the public school and community college systems, while county government finances the greater portion of the capital costs of these systems. North Carolina school administrative units do not have independent tax-levying authority. The local share of the costs of the public school and community college systems are raised primarily by county government from its general revenues. Court System -- The State finances virtually all of the current operating costs of the General Court of Justice. County government is required to provide courthouses, certain jails and related judicial facilities. Correctional System -- The State finances all of the cost of correctional facilities used for confinement of convicted felons and long-term (more than 3 0 days) misdemeanants. Counties and some municipalities furnish jails for short-term misdemeanants and prisoners awaiting trial. Highway System-- The State finances the cost of public roads and highways outside corporate limits of cities and towns. Effective July 2008, counties may voluntarily participate in improvements to public roads and highways. Within cities and towns, the State finances the cost of major thoroughfares and streets connecting elements of the State highway system. Cities share responsibility with the State for State-maintained roads inside city limits, and take full responsibility for the remaining public streets within town limits. B-9 Board of Commissioners Meeting 05/20/2013 12-7-28 APPENDIX C MANAGEMENT DISCUSSION AND ANALYSIS Board of Commissioners Meeting 05/20/2013 12-7-29 APPENDIX D FINANCIAL INFORMATION Board of Commissioners Meeting 05/20/2013 12-7-30 FINANCIAL INFORMATION The County's basic financial statements have been audited by independent certified public accountants for each fiscal year through June 30, 2012. Copies of these financial statements containing the unqualified reports of the independent certified public accountants(as to the conformity of the financial statements to generally accepted accounting principles, as applicable, consistently applied) are available from the County's Finance Director at 230 Government Center Drive, Suite 165, Wilmington, North Carolina 28403, (910) 798-7161. The County's basic financial statements and the notes thereto, drawn from the County's comprehensive annual financial report for the fiscal year ended June 30, 2012, are included as Appendix D. The County has not requested nor obtained the consent of its auditor to the inclusion of these financial statements in this Official Statement. D-1 Board of Commissioners Meeting 05/20/2013 12-7-31 APPENDIX E PROPOSED FORMS OF LEGAL OPINIONS Board of Commissioners Meeting 05/20/2013 12-7-32 APPENDIX F BOOK ENTRY SYSTEM Board of Commissioners Meeting 05/20/2013 12-7-33 THE FOLLOWING DESCRIPTION OF DTC,OF PROCEDURES AND RECORD KEEPING ON BENEFICIAL OWNERSHIP INTERESTS IN THE BONDS, PAYMENT OF INTEREST AND OTHER PAYMENTS ON THE BONDS TO DTC PARTICIPANTS OR TO BENEFICIAL OWNERS, CONFIRMATION AND TRANSFER OF BENEFICIAL OWNERSHIP INTERESTS IN THE BONDS, AND OR OTHER TRANSACTIONS BY AND BETWEEN DTC, DTC PARTICIPANTS AND BENEFICIAL OWNERS IS BASED ON INFORMATION FURNISHED BY DTC. The Depository Trust Company a subsidiary of The Depository Trust& Clearing Corporation 1. The Depository Trust Company("DTC"),New York, NY, will act as securities depository for the Bonds. The Bonds will be issued as fully-registered securities registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered certificate will be issued for the Bonds, in the aggregate principal amount of the issue, and will be deposited with DTC. 2. DTC, the world's largest securities depository, is a limited-purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a"clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds and provides asset servicing for over 3.5 million issues of U.S. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments (from over 100 countries) that DTC's participants ("Direct Participants") deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book-entry transfers and pledges between Direct Participants' accounts. This eliminates the need for physical movement of the Bonds. Direct Participants include both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-owned subsidiary of The Depository Trust& Clearing Corporation ("DTCC"). DTCC is the holding company for DTC, National Securities Clearing Corporation and Fixed Income Clearing Corporation, all of which are registered clearing agencies. DTCC is owned by the users of its regulated subsidiaries. Access to the DTC system is also available to others such as both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). DTC has Standard & Poor's highest rating: AAA. The DTC rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com and www.dtc.org. 3. Purchases of Bonds under the DTC system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC's records. The ownership interest of each actual purchaser of the Bonds ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Bonds are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive bonds representing their ownership interests in Bonds, except in the event that use of the book-entry system for the Bonds is discontinued. 4. To facilitate subsequent transfers, all Bonds deposited by Direct Participants with DTC are registered in the name of DTC's partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Bonds with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not effect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC's records reflect only the identity of the Direct Participants to whose accounts such Bonds arc credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers. 5. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by F-1 Board of Commissioners Meeting 05/20/2013 12-7-34 arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Beneficial Owners of Bonds may wish to take certain steps to augment the transmission to them of notices of significant events with respect to the Bonds, such as redemptions, tenders, defaults, and proposed amendments to the security documents. For example, Beneficial Owners of Bonds may wish to ascertain that the nominee holding the Bonds for their benefit has agreed to obtain and transmit notices to Beneficial Owners. In the alternative, Beneficial Owners may wish to provide their names and addresses to the registrar and request that copies of notices be provided directly to them. 6. Redemption notices shall be sent to DTC. If less than all of the Bonds within a maturity are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. 7. Neither DTC nor Cede & Co. (nor any other DTC nominee) will consent or vote with respect to Bonds unless authorized by a Direct Participant in accordance with DTC's MMI Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to the County as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy). BECAUSE DTC IS TREATED AS THE OWNER OF THE BONDS FOR SUBSTANTIALLY ALL PURPOSES UNDER THE BOND RESOLUTIONS, BENEFICIAL OWNERS MAY HAVE A RESTRICTED ABILITY TO INFLUENCE IN A TIMELY FASHION REMEDIAL ACTION OR THE GIVING OR WITHHOLDING OF REQUESTED CONSENTS OR OTHER DIRECTIONS. IN ADDITION,BECAUSE THE IDENTITY OF BENEFICIAL OWNERS IS UNKNOWN TO THE COMMISSION,TO THE COUNTY OR TO DTC,IT MAY BE DIFFICULT TO TRANSMIT INFORMATION OF POTENTIAL INTEREST TO BENEFICIAL OWNERS IN AN EFFECTIVE AND TIMELY MANNER. BENEFICIAL OWNERS SHOULD MAKE APPROPRIATE ARRANGEMENTS WITH THEIR BROKER OR DEALER REGARDING DISTRIBUTION OF INFORMATION REGARDING THE BONDS THAT MAY BE TRANSMITTED BY OR THROUGH DTC. 8. Redemption proceeds, distributions, and dividend payments on the Bonds will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC's practice is to credit Direct Participants' accounts upon DTC's receipt of funds and corresponding detail information from the County, on the payable date in accordance with their respective holdings shown on DTC's records. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC, the County or the Commission, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of redemption proceeds, distributions, and dividend payments to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the County's responsibility, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants. THE COMMISSION AND THE COUNTY CANNOT AND DO NOT GIVE ASSURANCE THAT DIRECT AND INDIRECT PARTICIPANTS WILL PROMPTLY TRANSFER PAYMENTS TO BENEFICIAL OWNERS. 9. A Beneficial Owner shall give notice to elect to have its Bonds purchased or tendered, through its Participant,to the Remarketing Agent, and shall effect delivery of such Bonds by causing the Direct Participant to transfer the Participant's interest in the Bonds, on DTC's records, to the Remarketing Agent. The requirement for physical delivery of Bonds in connection with an optional tender or a mandatory purchase will be deemed satisfied when the ownership rights in the Bonds are transferred by Direct Participants on DTC's records and followed by a book-entry credit of tendered Bonds to the Remarketing Agent's DTC account. 10. DTC may discontinue providing its services as depository with respect to the Bonds at any time by giving reasonable notice to the Commission and the County. Under such circumstances, in the event that a successor depository is not obtained,physical certificates are required to be printed and delivered. 11. The Commission or the County may decide to discontinue use of the system of book-entry-only transfers through DTC (or a successor securities depository). In that event,Bond certificates will be printed and delivered to DTC. F-2 Board of Commissioners Meeting 05/20/2013 12-7-35 12. The information in this section concerning DTC and DTC's book-entry system has been obtained from sources the Commission and the County believe to be reliable, but the Commission and the County take no responsibility for the accuracy thereof. THE COMMISSION AND THE COUNTY HAVE NO RESPONSIBILITY OR OBLIGATION TO DTC, THE DIRECT PARTICIPANTS, THE INDIRECT PARTICIPANTS OR THE BENEFICIAL OWNERS WITH RESPECT TO(1)THE ACCURACY OF ANY RECORDS MAINTAINED BY DTC OR ANY PARTICIPANT, OR THE MAINTENANCE OF ANY RECORDS; (2) THE PAYMENT BY DTC OR ANY PARTICIPANT OF ANY AMOUNT DUE TO ANY BENEFICIAL OWNER IN RESPECT OF THE BONDS, OR THE SENDING OF ANY TRANSACTION STATEMENTS; (3) THE DELIVERY OR TIMELINESS OF DELIVERY BY DTC OR ANY PARTICIPANT OF ANY NOTICE TO ANY BENEFICIAL OWNER WHICH IS REQUIRED OR PERMITTED UNDER THE BOND RESOLUTIONS TO BE GIVEN TO OWNERS; (4) THE SELECTION OF THE BENEFICIAL OWNERS TO RECEIVE PAYMENTS UPON ANY PARTIAL REDEMPTION OF THE BONDS; OR (5) ANY CONSENT GIVEN OR OTHER ACTION TAKEN BY DTC OR ITS NOMINEE AS THE REGISTERED OWNER OF THE BONDS,INCLUDING ANY ACTION TAKEN PURSUANT TO AN OMNIBUS PROXY. 501115541v3 F-3 Board of Commissioners Meeting 05/20/2013 12-7-36 PARKER POE DRAFT 511113 ESCROW AGREEMENT ESCROW AGREEMENT dated as of June 1, 2013 between the COUNTY OF NEW HANOVER, NORTH CAROLINA (the "County") and U.S. BANK NATIONAL ASSOCIATION, as escrow agent (the "Escrow Agent"), a national banking association organized and existing under the laws of the United States of America, being authorized to accept and execute trust of the character herein set out under and by virtue of the laws of the State of North Carolina(the"State"). WITNESSETH : WHEREAS, the County has issued $15,000,000 aggregate principal amount of its General Obligation School Bonds, Series 2006 (the "2006 Bonds") and $50,000,000 aggregate principal amount of its General Obligation School Bonds, Series 2007 (the "2007 Bonds"); WHEREAS, the County wishes to refund the outstanding 2006 Bonds maturing on and after February 1, 2017 (the "Refunded 2006 Bonds") and the outstanding 2007 Bonds maturing on and after February 1, 2018 (the "Refunded 2007 Bonds," and collectively with the Refunded 2006 Bonds, the "Refunded Bonds"); WHEREAS, the County has determined to issue its General Obligation Refunding Bonds, Series 2013B (the "2013B Bonds") under(1) a Bond Order related to the Refunded Bonds adopted by the Board of Commissioners of the County (the "Board of Commissioners") on May 20, 2013 and effective on its adoption and(2) a Bond Resolution adopted by the Board of Commissioners on May 20, 2013 (the "Bond Resolution"), for the purpose of paying the cost of refunding the Refunded Bonds in advance of their stated maturities; and WHEREAS, the Bond Resolution authorizes a portion of the proceeds of the 2013B Bonds to be deposited in the Escrow Fund established under this Agreement; and WHEREAS, this Agreement sets forth the understandings and agreements of the County and the Escrow Agent with respect to the Refunded Bonds and the Escrow Fund; NOW, THEREFORE, in consideration of the mutual covenants and agreements contained in this Agreement, and intending to be legally bound,the County and the Escrow Agent covenant and agree: Board of Commissioners Meeting 05/20/2013 12-8- 1 ARTICLE I DEFINITIONS As used in this Agreement, unless clearly implied, the following terms shall have the following meanings: "Agreement'' means this Escrow Agreement dated as of June 1, 2013 between the County and the Escrow Agent. "Bond Resolution" means the Bond Resolution adopted by the Board of Commissioners of the County on May 20, 2013. "County"means the County of New Hanover,North Carolina, or any successor to its functions. "Escrow Agent"means U.S. Bank National Association, and its successors and assigns. "Escrow Fund" means the Escrow Fund created in Section 2.0 1. including the four accounts therein created in Section 2.0 1. each of which is to be applied to the payment of Refunded Bonds as provided herein. "Federal Securities" means, to the extent permitted by Section 159-84 of the General Statutes of North Carolina, (a) direct obligations of the United States of America for the payment of which the full faith and credit of the United States of America is pledged; (b) obligations issued by any agency controlled or supervised by and acting as an instrumentality of the United States of America,the payment of the principal of and interest on which is fully guaranteed as full faith and credit obligations of the United States of America(including any securities described in(a)or(b) issued or held in the name of the Escrow Agent in book entry form on the books of the Department of Treasury of the United States of America), which obligations, in either case, are held in the name of the Escrow Agent and are not subject to redemption or purchase prior to maturity at the option of anyone other than the Owner; (c) the interest only portions of obligations issued by the Resolution Funding Corporation; or (d) direct evidences of ownership of proportionate interests in future interest and principal payments on specified obligations described in(a)held by a bank or trust company as custodian, under which the owner of the investment is the real party in interest and has the right to proceed directly and individually against the obligor on the underlying obligations described in (a), and which underlying obligations are not available to satisfy any claim of the custodian or any person claiming through the custodian or to whom the custodian may be obligated. "Refunded Bonds"means, collectively,the Refunded 2006 Bonds and the Refunded 2007 Bonds. "Refunded 2006 Bonds"means the 2006 Bonds maturing on and after February 1, 2017. "Refunded 2007 Bonds"means the 2007 Bonds maturing on and after February 1, 2018. "State"means the State of North Carolina. "2006 Bonds" means the $15,000,000 aggregate principal amount of the County's General Obligation School Bonds, Series 2006. 2 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8-2 "2007 Bonds" means the $50,000,000 aggregate principal amount of the County's General Obligation School Bonds, Series 2007. "2006 Bonds Account of the Escrow Fund" means the account by that name created in Section 2.01. "2007 Bonds Account of the Escrow Fund" means the account by that name created in Section 2.01. "20138 Bonds" means the General Obligation Refunding Bonds, Series 2013B issued by the County in the aggregate principal amount of$[Amount]. "Verification Report" means the verification report dated June 26, 2013 by The Arbitrage Group, Inc. in connection with the issuance of the 2013B Bonds and the defeasance of the Refunded Bonds. ARTICLE II CREATION OF ESCROW FUND Section 2.01. Escrow Fund. There is hereby created and established with the Escrow Agent a special and irrevocable escrow fund designated the Escrow Fund to be held in the custody of the Escrow Agent separate and apart from other funds and accounts of the County or the Escrow Agent. Within the Escrow Fund is hereby created a 2006 Bonds Account of the Escrow Fund and a 2007 Bonds Account of the Escrow Fund. Section 2.02. Initial Deposit. Concurrently with the execution of this Agreement and the date that the 2013B Bonds are issued, the County has caused to be deposited with the Escrow Agent, and the Escrow Agent acknowledges receipt of$[ ] from the proceeds of the 2013B Bonds and $[ ] from other available funds of the County. Concurrently with the receipt of such funds, the Escrow Agent shall deposit $[ ] in the 2006 Bonds Account of the Escrow Fund and $[ ] in the 2007 Bonds Account of the Escrow Fund. Amounts deposited in each account of the Escrow Fund will be simultaneously applied to the purchase of the Federal Securities described in Schedule II hereto ("Schedule If'), except to the extent of balances designated in Schedule II to be uninvested. The Federal Securities shall mature in principal amounts and pay interest in such amounts so that sufficient moneys will be available to pay interest and principal on the Refunded Bonds when due until they are called for redemption, as directed in Section 2.03 below, at which time the Refunded Bonds will be paid in full. In reliance on the Verification Report, the County hereby finds and determines that the investments described in Schedule II are advantageous in yield and maturity date to provide sufficient moneys to redeem the Refunded Bonds, and to comply with United States Department of the Treasury regulations adopted or applicable pursuant to the Internal Revenue Code of 1986, as amended. If such amounts are insufficient,the County shall timely deposit in the Escrow Fund any additional necessary amounts. The Escrow Agent shall give the County notice of an insufficiency as promptly as possible after the Escrow Agent has actual knowledge of the insufficiency, but the Escrow Agent has no liability whatsoever for a failure to give such notice or for such insufficiency except as set forth in Section 4.04. Section 2.03. Irrevocable Deposit; Control. The deposit in each account of the Escrow Fund of the proceeds of the 2013B Bonds constitutes an irrevocable deposit of such money exclusively for the 3 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8-3 benefit of the Refunded Bonds, and such money and Federal Securities, together with any income or interest earned thereon, shall be held in trust and shall be applied solely to the payment of the principal, premium, and interest with respect to the Refunded Bonds as the same mature and become due, as set forth in Schedule I hereto ("Schedule 1"). Subject to the requirements set forth herein for the use of each account of the Escrow Fund and the moneys and investments therein, including, without limitation, Section 3.02,the County covenants and agrees that the Escrow Agent shall have full and complete control and authority over and with respect to the Escrow Fund and moneys and investments therein and that the County shall not exercise any control or authority over and with respect to the Escrow Fund and the moneys and investments therein. The County irrevocably directs the Escrow Agent to call the Refunded 2006 Bonds for redemption on February 1, 2016 and call the Refunded 2007 Bonds for redemption on February 1, 2017. ARTICLE III DUTIES OF THE ESCROW AGENT; FEES AND COSTS Section 3.01. Payments on Refunded Bonds. The Escrow Agent, without further authorization and direction from the County, shall pay to DTC on behalf of the owners of the Refunded 2006 Bonds from money available in the 2006 Bonds Account of the Escrow Fund and to the owners of the Refunded 2007 Bonds from money available in the 2007 Bonds Account of the Escrow Fund, on the date on which each payment of principal, premium, and interest falls due, moneys sufficient to pay the principal, premium and interest falling due with respect to the Refunded Bonds as set forth in Schedule I hereto. Such payments shall be made from the principal of and interest on the Federal Securities or other money in the corresponding account of the Escrow Fund securing the Refunded Bonds. Section 3.02. Investment of Escrow Fund. The Escrow Agent shall purchase or cause to be purchased those Federal Securities listed in Schedule II solely from the moneys deposited by the County in each account of the Escrow Fund. The Escrow Agent shall apply the moneys deposited in such account and the Federal Securities, together with any income or interest earned thereon, in accordance with this Agreement. The Escrow Agent has no power or duty to invest any moneys held hereunder or to make substitutions of the Federal Securities held hereunder or to sell, transfer or otherwise dispose of the Federal Securities acquired hereunder except as provided herein. The Escrow Agent may, on the request of the County, sell or redeem all or a portion of the Federal Securities held for the credit of an account of the Escrow Fund and reinvest the required proceeds of such sale or redemption, in Federal Securities designated in such request of the County, but only on receipt by the Escrow Agent of: (a) a certificate of an independent certified public accountant or other nationally recognized verification agent stating that after giving effect to such request the Federal Securities held for the credit of such account are of such maturities and interest payment dates and bear such interest as will, without further investment or reinvestment of either the principal amount thereof or the interest earnings thereon, be sufficient together with all cash and other immediately available invested funds held for the credit of such account to pay the principal, redemption premium, and interest with respect to the Refunded Bonds when due and as described in this Agreement; and (b) an opinion of counsel acceptable to the County and the Escrow Agent, which shall be nationally recognized bond counsel, stating that the Refunded Bonds are deemed defeased and that the compliance with such request of the County will not 4 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8-4 adversely affect the exclusion from gross income for federal income tax purposes of the interest on such bonds. The liability of the Escrow Agent for the payment of the principal, premium and interest with respect to the Refunded Bonds pursuant to this Section is limited to the cash available for such purposes in the corresponding account of the Escrow Fund. The County shall not direct the Escrow Agent to exercise any of its powers to cause any part of the moneys or funds at any time in the Escrow Fund to be used directly or indirectly to acquire any obligations which would cause any Refunded Bond to be an"arbitrage bond" within the meaning of Section 148 of the Internal Revenue Code of 1986, as amended. Section 3.03. Escrow Agent's Fees. The Escrow Agent's fees and costs for and in carrying out the provisions of this Agreement have been set, which fees and costs are to be paid by the County as they are due from funds of the County and not from funds in the Escrow Fund. The County will bear all costs of publication and mailing of notices required by this Agreement and the Bond Resolution. The County agrees to indemnify the Escrow Agent, to the extent permitted by law, against any liability which it may incur while acting in good faith in its capacity as Escrow Agent except for its own negligence, misconduct or default, such indemnification including, but not limited to, any court costs and reasonable attorneys' fees. Any costs, fees or other expenses of the Escrow Agent under this Agreement may not, however, be paid from the Escrow Fund. The Escrow Agent is not liable for any loss resulting from any investment made at the direction of the County pursuant to the terms and provisions of this Agreement. Section 3.04. Notices to Refunded Bondovvners. The Escrow Agent shall give notice to the registered owners from time to time of the Refunded Bonds in accordance with the instructions received from the County in connection with this Agreement. The Escrow Agent is hereby instructed to give notice of defeasance as soon as practicable, substantially in the forms attached to this Agreement as Exhibit B. by certified mail to the registered owners of the Refunded Bonds and by first-class mail, postage prepaid and to Moody's, S&P and Fitch Ratings. The Escrow Agent shall give notice of redemption, substantially in the forms attached to this Agreement as Exhibit A, by certified mail to the registered owners of the Refunded Bonds and to the Local Government Commission. The Escrow Agent will also post the defeasance notice and the redemption notice on the Municipal Securities Rulemaking Board's EMMA system. ARTICLE IV GENERAL PROVISIONS Section 4.01. Escrow Fund Irrevocable. The Escrow Fund hereby created is irrevocable. The owners of the Refunded 2006 Bonds are hereby granted an express lien on the 2006 Bonds Account of the Escrow Fund and the owners of the Refunded 2007 Bonds are hereby granted an express lien on the 2007 Bonds Account of the Escrow Fund until each is applied in accordance with this Agreement. The Escrow Agent shall hold the Escrow Fund as a separate trust fund wholly segregated from all other funds and accounts held in any capacity and shall make disbursements from such accounts only in accordance with the provisions of this Agreement. The principal of and interest on the Federal Securities shall not be reinvested except as provided in Section 2.04 and Section 3.02, and the Escrow Agent shall not sell or dispose of such securities except as provided in Section 2.04 and Section 3.02. 5 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8-5 Under no circumstances shall the Escrow Agent have a lien on the Escrow Fund for its charges, fees and expenses and under no circumstances shall the Escrow Agent make any claim against the Escrow Fund for such charges, fees and expenses. Section 4.02. Report. The Escrow Agent shall deliver to the County on or before the fifteenth business day of each month a report of each transaction relating to the Escrow Fund through the last business day of the preceding month. Notwithstanding the provisions of Section 4.09, such delivery may be made through electronic means. Section 4.03. Refunded Bondowner Rights. The Escrow Agent and the County agree that the owners of the Refunded 2006 Bonds have a beneficial and vested interest in the 2006 Bonds Account of the Escrow Fund have a beneficial and vested interest in the 2006 Bonds Account of the Escrow Fund and the owners of the Refunded 2007 Bonds have a beneficial and vested interest in the 2007 Bonds Account of the Escrow Fund as herein provided. It is therefore recited, understood and agreed that, until the provisions hereof have been fully carried out,this Agreement(a)may be amended only to cure ambiguity or correct manifest error without the prior written consent of all of the owners of the Refunded Bonds and (b) is not subject to amendment for any other reason or revocation except with the prior written consent of all of the owners of the Refunded Bonds. Section 4.04. Deficiency. If there is any deficiency in an account of the Escrow Fund, the County will remedy such deficiency by paying to the Escrow Agent the amount of such deficiency. The Escrow Agent is not liable for any such deficiency, except as such deficiency may be caused by its negligence or willful misconduct. Section 4.05. Termination. This Agreement terminates when all payments of the principal, premium and interest with respect to the Refunded Bonds required to be made to the owners of the Refunded Bonds under the provisions of the Bond Resolution have been made; provided, however, that the indemnification provisions of Section 3.03 will survive any such termination. Section 4.06. Severahility. If any one or more of the covenants or agreements provided in this Agreement on the part of the parties hereto to be performed should be determined by a court of competent jurisdiction to be contrary to law, (a) such covenant or agreement is to be deemed and construed to be severable from the remaining covenants and agreements herein contained and in no way affects the validity of the remaining provisions of this Agreement, (b)the County shall provide notice thereof to each of the rating agencies then rating the 2013B Bonds. Section 4.07. Law. This Agreement is governed exclusively by the laws of the State. Section 4.08. Counterparts. This Agreement may be executed in several counterparts, all or any of which are regarded for all purposes as one original and constitute one and the same instrument. Section 4.09. Notices. Any notice or other communication to be given under this Agreement shall be in writing and may be given by certified mail (postage prepaid, return receipt requested), telegraph, facsimile or personal delivery, if to the County, to the County of New Hanover, North Carolina, 230 Government Center Drive, Suite 165, Wilmington, North Carolina 28403, Attention: Finance Director, and if to the Escrow Agent, to U.S. Bank N.A., Corporate Trust Services, Attn: Shawna L. Hale,Vice President, 5540 Centerview Drive, Suite 200, Raleigh,North Carolina 27606. 6 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8-6 IN WITNESS WHEREOF,the Escrow Agent and the County have caused this Agreement to be executed by their duly authorized officers, as of the 1 st day of June, 2013. U.S. BANK NATIONAL ASSOCIATION, as Escrow Agent By: Shawna L. Hale Vice President [Signatures Continued on Following Page] 7 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8-7 [Counterpart Signature Page to the Escrow Agreement] COUNTY OF NEW HANOVER, NORTH CAROLINA By: Lisa Wurtzbacher Finance Director 8 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8-8 SCHEDULE I PAYMENT SCHEDULE FOR REFUNDED 2006 BONDS DATE PRINCIPAL INTEREST 08/01/13 $ 02/01/14 08/01/14 02/01/15 08/01/15 02/01/16 $[71500,000] The Refunded 2006 Bonds maturing are to be called on February 1, 2016 at the principal amount thereof, plus accrued interest to the redemption date. PAYMENT SCHEDULE FOR REFUNDED 2007 BONDS DATE PRINCIPAL INTEREST 08/01/13 $ 02/01/14 08/01/14 02/01/15 08/01/15 02/01/16 08/01/16 02/01/17 $[27,500,000] The Refunded 2007 Bonds maturing are to be called on February 1, 2017 at the principal amount thereof, plus accrued interest to the redemption date. SCHI- 1 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8-9 SCHEDULE II FEDERAL SECURITIES—2006 BONDS ACCOUNT OF THE ESCROW FUND TYPE OF PAR INTEREST SECURITY MATURITY DATE AMOUNT RATE * There will be an initial cash deposit equal to $[ ]. FEDERAL SECURITIES—2007 BONDS ACCOUNT OF THE ESCROW FUND TYPE OF PAR INTEREST SECURITY MATURITY DATE AMOUNT RATE * There will be an initial cash deposit equal to $[ ]. SCHII- 1 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8- 10 EXHIBIT A NOTICE OF REDEMPTION $15,000,000 County of New Hanover,North Carolina General Obligation School Bonds,Series 2006 NOTICE IS HEREBY GIVEN by the County of New Hanover, North Carolina (the "County"), that, pursuant to the Bond Resolution adopted by the Board of Commissioners of the County on May 20, 2013 (the "Bond Resolution"), there has been deposited with the undersigned United States Treasury Obligations, the principal of and the interest on which when due, and without reinvestment thereof, are sufficient to pay (1) the interest accrued on the County's General Obligation School Bonds, Series 2006, maturing on and after February 1, 2017 (the "Refunded Bonds") until February 1, 2016 (the "Redemption Date") and (2) 100% of the principal amount of the Refunded Bonds on the Redemption Date. Such deposit has been made to an Escrow Fund (the "Escrow Fund") in accordance with the provisions of an Escrow Agreement dated as of June 1, 2013 between the County and the undersigned (the "Escrow Agreement"). U.S. Bank National Association (the "Escrow Agent") has received irrevocable written instructions from the County to redeem the Refunded Bonds on the Redemption Date. Consequently, on the Redemption Date, the Refunded Bonds will cease to bear interest. The Refunded Bonds are deemed to have been paid. The Refunded Bonds are as follows: *CUSIP MATURITY RATE PRICE AMOUNT February 1, 2017 4.00% 100% $7501000 February 1, 2018 4.00 100 7501000 February 1, 2019 4.00 100 7501000 February 1, 2020 4.00 100 7501000 February 1, 2021 4.125 100 7501000 February 1, 2022 4.125 100 7501000 February 1, 2023 4.125 100 7501000 February 1, 2024 4.20 100 7501000 February 1, 2025 4.25 100 7501000 February 1, 2026 4.25 100 7501000 Payment of the Redemption Price for each of the Refunded Bonds will be made on presentation and surrender of the Refunded Bonds at U.S. Bank National Association, by hand or by mail: Attention: U.S. Bank Corporate Trust Services, 60 Livingston Avenue, 1St Floor — Bond Drop Window, St. Paul, MN 55107 (by express delivery or by hand only) or U.S. Bank Corporate Trust Services, P.O. Box 641111 St. Paul, MN 55164-0111 (by first class, registered or certified mail) with a copy to U.S. Bank N.A., Corporate Trust Services, Attn: Shawna L. Hale, Vice President, 5540 Centerview Drive, Suite 200, Raleigh, North Carolina 27606 (the "Escrow Agent"). United States Treasury Obligations sufficient to pay the Redemption Price have been deposited with the Escrow Agent. Consequently, on the Redemption Date,the Refunded Bonds will cease to bear interest. When presenting the Refunded Bonds for payment, bondholders should provide their tax identification number (via Form W-9) to avoid withholding of 28% of the principal paid as required by Federal Tax Law. Those holders who are required to provide their correct taxpayer identification number on IRS Form W-9 and who fail to do so may also be subject to an IRS penalty. Accordingly, please provide all appropriate certifications when presenting the Refunded Bonds for payment. A- 1 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8- 11 * The County and the Escrow Agent shall not be responsible for the use of CUSIP numbers selected, nor is any representation made as to its correctness indicated in the notice or as printed on any certificate. It is provided solely for the convenience of the holders. COUNTY OF NEW HANOVER,NORTH CAROLINA By: U.S.BANK NATIONAL ASSOCIATION, as escrow agent Date: [Between December 18, 2015 and January 2,2016] [Mail to(1)DTC or its nominee and(2)the Local Government Commission] [Post continuing disclosure redemption notice on EMMA] A-2 PPAB 2082941x1 Board of Commissioners Meeting 05/20/2013 12-8- 12 NOTICE OF REDEMPTION $50,000,000 County of New Hanover,North Carolina General Obligation School Bonds,Series 2007 NOTICE IS HEREBY GIVEN by the County of New Hanover, North Carolina (the "County"), that, pursuant to the Bond Resolution adopted by the Board of Commissioners of the County on May 20, 2013 (the "Bond Resolution"), there has been deposited with the undersigned United States Treasury Obligations, the principal of and the interest on which when due, and without reinvestment thereof, are sufficient to pay (1) the interest accrued on the County's General Obligation School Bonds, Series 2007, maturing on and after February 1, 2018 (the "Refunded Bonds") until February 1, 2017 (the "Redemption Date") and (2) 100% of the principal amount of the Refunded Bonds on the Redemption Date. Such deposit has been made to an Escrow Fund (the "Escrow Fund") in accordance with the provisions of an Escrow Agreement dated as of June 1, 2013 between the County and the undersigned (the "Escrow Agreement"). U.S. Bank National Association (the "Escrow Agent") has received irrevocable written instructions from the County to redeem the Refunded Bonds on the Redemption Date. Consequently, on the Redemption Date, the Refunded Bonds will cease to bear interest. The Refunded Bonds are deemed to have been paid. The Refunded Bonds are as follows: *CUSIP MATURITY RATE PRICE AMOUNT February 1, 2018 5.00% 100% $215001000 February 1, 2019 4.00 100 215001000 February 1, 2020 4.00 100 215001000 February 1, 2021 4.375 100 315001000 February 1, 2022 4.375 100 315001000 February 1, 2023 4.50 100 315001000 February 1, 2024 4.25 100 315001000 February 1, 2025 4.25 100 315001000 February 1, 2026 4.25 100 215001000 Payment of the Redemption Price for each of the Refunded Bonds will be made on presentation and surrender of the Refunded Bonds at U.S. Bank National Association, by hand or by mail: Attention: U.S. Bank Corporate Trust Services, 60 Livingston Avenue, 1St Floor — Bond Drop Window, St. Paul, MN 55107 (by express delivery or by hand only) or U.S. Bank Corporate Trust Services, P.O. Box 641111 St. Paul, MN 55164-0111 (by first class, registered or certified mail) with a copy to U.S. Bank N.A., Corporate Trust Services, Attn: Shawna L. Hale, Vice President, 5540 Centerview Drive, Suite 200, Raleigh, North Carolina 27606 (the "Escrow Agent"). United States Treasury Obligations sufficient to pay the Redemption Price have been deposited with the Escrow Agent. Consequently, on the Redemption Date,the Refunded Bonds will cease to bear interest. When presenting the Refunded Bonds for payment, bondholders should provide their tax identification number (via Form W-9) to avoid withholding of 28% of the principal paid as required by Federal Tax Law. Those holders who are required to provide their correct taxpayer identification number on IRS Form W-9 and who fail to do so may also be subject to an IRS penalty. Accordingly, please provide all appropriate certifications when presenting the Refunded Bonds for payment. A-3 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8- 13 * The County and the Escrow Agent shall not be responsible for the use of CUSIP numbers selected, nor is any representation made as to its correctness indicated in the notice or as printed on any certificate. It is provided solely for the convenience of the holders. COUNTY OF NEW HANOVER,NORTH CAROLINA By: U.S.BANK NATIONAL ASSOCIATION, as escrow agent Date: [Between December 18, 2016 and January 2,2017] [Mail to(1)DTC or its nominee and(2)the Local Government Commission] [Post continuing disclosure redemption notice on EMMA] A-4 PPAB 2082941x1 Board of Commissioners Meeting 05/20/2013 12-8- 14 EXHIBIT B NOTICE OF DEFEASANCE $15,000,000 County of New Hanover,North Carolina General Obligation School Bonds,Series 2006 *CUSIP MATURITY RATE PRICE AMOUNT February 1, 2017 4.00% 100% $7501000 February 1, 2018 4.00 100 7501000 February 1, 2019 4.00 100 7501000 February 1, 2020 4.00 100 7501000 February 1, 2021 4.125 100 7501000 February 1, 2022 4.125 100 7501000 February 1, 2023 4.125 100 7501000 February 1, 2024 4.20 100 7501000 February 1, 2025 4.25 100 7501000 February 1, 2026 4.25 100 7501000 NOTICE IS HEREBY GIVEN by the County of New Hanover, North Carolina (the "County"), that, pursuant to the Bond Resolution adopted by the Board of Commissioners of the County on May 20, 2013 (the "Bond Resolution"), there has been deposited with the undersigned United States Treasury Obligations, the principal of and the interest on which when due, and without reinvestment thereof, are sufficient to pay (1) the interest accrued on the County's General Obligation School Bonds, Series 2006, maturing on and after February 1, 2017 (the "Refunded Bonds") until February 1, 2016 (the "Redemption Date") and (2) 100% of the principal amount of the Refunded Bonds on the Redemption Date. Such deposit has been made to an Escrow Fund (the "Escrow Fund") in accordance with the provisions of an Escrow Agreement dated as of June 1, 2013 between the County and the undersigned (the "Escrow Agreement"). U.S. Bank National Association, as escrow agent, has received irrevocable written instructions from the County to redeem the Refunded Bonds on the Redemption Date. Consequently, on the Redemption Date,the Refunded Bonds will cease to bear interest. COUNTY OF NEW HANOVER,NORTH CAROLINA By: U.S.BANK NATIONAL ASSOCIATION, as escrow agent Date: [As soon as practicable after the defeasance of the Refunded 2006 Bonds] [(1) To DTC or its nominee] [Post continuing disclosure defeasance notice on EMMA] B - 1 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8- 15 NOTICE OF DEFEASANCE $50,000,000 County of New Hanover,North Carolina General Obligation School Bonds,Series 2007 *CUSIP MATURITY RATE PRICE AMOUNT February 1, 2018 5.00% 100% $215001000 February 1, 2019 4.00 100 215001000 February 1, 2020 4.00 100 215001000 February 1, 2021 4.375 100 315001000 February 1, 2022 4.375 100 315001000 February 1, 2023 4.50 100 315001000 February 1, 2024 4.25 100 315001000 February 1, 2025 4.25 100 315001000 February 1, 2026 4.25 100 215001000 NOTICE IS HEREBY GIVEN by the County of New Hanover, North Carolina (the "County"), that, pursuant to the Bond Resolution adopted by the Board of Commissioners of the County on May 20, 2013 (the "Bond Resolution"), there has been deposited with the undersigned United States Treasury Obligations, the principal of and the interest on which when due, and without reinvestment thereof, are sufficient to pay (1) the interest accrued on the County's General Obligation School Bonds, Series 2007, maturing on and after February 1, 2018 (the "Refunded Bonds") until February 1, 2017 (the "Redemption Date") and (2) 100% of the principal amount of the Refunded Bonds on the Redemption Date. Such deposit has been made to an Escrow Fund (the "Escrow Fund") in accordance with the provisions of an Escrow Agreement dated as of June 1, 2013 between the County and the undersigned (the "Escrow Agreement"). U.S. Bank National Association, as escrow agent, has received irrevocable written instructions from the County to redeem the Refunded Bonds on the Redemption Date. Consequently, on the Redemption Date,the Refunded Bonds will cease to bear interest. COUNTY OF NEW HANOVER,NORTH CAROLINA By: U.S.BANK NATIONAL ASSOCIATION, as escrow agent Date: [As soon as practicable after the defeasance of the Refunded 2007 Bonds] [(1) To DTC or its nominee] [Post continuing disclosure defeasance notice on EMMA] B -2 PPAB 2082941 v 1 Board of Commissioners Meeting 05/20/2013 12-8- 16 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 REGULAR ITEM: 13 DEPARTMENT: PRESENTER(S): Tom Barber,Airport Authority Vice-Chairman and Jim Morton, ILM Finance Director CONTACT(S):Chris Coudriet, County Manager SUBJECT: Presentation on Wilmington International Airport's DOT Small Community Air Service Development Program (SCASDP) Grant Application and Consideration of Providing a Letter of Support and Financial Commitment BRIEF SUMMARY: Wilmington International Airport plans to submit an application for a SCASDP grant to improve air service. The Department of Transportation grant is a competitive process requiring broad-based community support and a non-airport cash contribution. Wilmington International Airport requests support from New Hanover County in the amount of$100,000, and is seeking support from the City of Wilmington and its private sector business partners. STRATEGIC PLAN ALIGNMENT: Intelligent Growth and Economic Development Attract and retain new and expanding businesses RECOMMENDED MOTION AND REQUESTED ACTIONS: ATTACHMENTS: Letter from Wilmington International Airport SCASDP Guidelines COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Recommend approval. COMMISSIONERS'ACTIONS: Approved 5-0. Board of Commissioners Meeting 05/20/2013 13-0 May 13., 2013 The New Hanover County Board of Commissioners 230 Government Center Drive Suite 175 Wilmington, NC 28403 I LOM Re: ILM's DOT Small Community Air Service Development Program (SCASDP) Grant Application A]rport Authorilty Dear Commissioners: Dr.Charles R. Kays Chairman IL M is applying for a Small Community Air Service Development Program (SCASDP) Thomas C. Barber, 11 federal grant with the U.S. Department of Transportation (DOT).The goal of this Vice-Chairman federal grant program is to provide financial assistance to assist small communities John D. Lennon not larger than small hub (IL M qualifies) with improving air service.This federal Secretary program is authorized to award up to 40 grants a year with no more than 4 grants Carter T. Lambeth in each state. Dr. 1.A. Roseman Applying for and receiving a SCASDP grant is a way to improve ILM's air service development assistance package with a large portion funded through DOT grant Ailrport Dilrector dollars.Additionally, a SCASDP grant application ties in to greater community Jon W Rosborough economic development goals.The key to participate in this grant process is local community involvement in terms of cash contribution commitments. Local contributions consist of: "Non-airport cash" contributions (given priority) Airport (ILM) Contributions (marketing and advertising dollars; fee waivers) 0 In-kind contributions (airport and community) ILM's goal is to receive a$1million grant.This program is highly competitive so the greater the community contribution the better IL 's chance's are for success. A 10% community match is the minimal recommended amount needed for consideration and to make our application more attractive we are targeting non- airport cash contributions in the amount of$200,000 or a 20% community match. Due to our relationship to the County and our economic impact to our SENC we respectfully request the county's contribution to be in the amount of$100,000 with the remaining$100,000 coming from other community partners(ILM's estimated contribution for new air service would be approximately$350,000). The next steps are: • Community cash contribution commitments NLT I June 2013 • Application filing deadline: tentatively June 19, 2013 (TBD by DOT) • No community dollars needed until 1) we are awarded a grant and 2) new air service is achieved. Attached please find specific information related to the SCASDP for your review. Thank you for your consideration and hopeful approval. Respectfully submitted, A Jon Rosborough M91-4333 Fax: 910-341-4365 www,flyilm.com 1740 Airport Boulevard, Suite 12 W1lmingY(9RrW 13- 1 - 1 Memorandum Mead luntTo: Wilmington International Airport From: Mead & Hunt, Inc. Date: May 3, 2013 Subject. DOT Small Community Air Service Development Program (SCASDP) grant overview Wilmington International Airport(ILM), in conjunction with the greater Wilmington, NC community and Mead & Hunt, plan to submit an application for a SCASDP grant. This federal program has been in existence since 2002 awarding over$146 million to more than 50 participants. Applying for and receiving a SCASDP grant is a way to improve ILM's air service development incentive package with a large portion funded through US Department of Transportation (DOT) grant dollars. Additionally, a SCASDP grant application ties in to greater community economic development goals. Going forward, Mead & Hunt will write the SCASDP application if we are able to fund the DOT required non-airport cash contribution. I LM has never applied for nor received a SCASDP grant independently. Our goal is to receive a $1 million grant but this program is highly competitive so we will need broad-based community participation and are targeting non-airport(community) cash contributions of at least$200,000. We would like to have cash contribution commitments no later than June 1, 2013. Our"go decision" requires: • Commitment to the community cash contribution (no actual $$ needed immediately but a realistic commitment to provide if successful) • Public-private partnership • Community support letters - should be individualized and brief(Mead & Hunt can provide examples) SCASDP background The DOT is expected to issue the docket concerning the 2013 SCASDP shortly with a tentative filing deadline of June t" 19 The goals and details of the program include the following. • Provide financial assistance to assist small communities with improving air service. • Address issues related to insufficient service or high airfares. • Engage smaller communities in finding solutions to air service development issues. • Eligible communities not larger than small hub (ILM qualifies). • Authorized to award a maximum of 40 grants each year, with no more than four grants in each state. • Creative use-funds can be used for direct subsidies, marketing, operating cost offsets, feasibility studies, equipment purchases, etc. Focused on maximizing the number of participants and geographic diversity o In 2012 AVL received $300,000. • Community must convince the DOT that it has a demonstrable air service "deficiency"which can include higher than average fares, low service levels, or a market deficiency. • Priority is given to those communities or consortia of communities where: a) airfares are higher than the average airfares for all communities; b) a portion of the cost of the activity contemplated by the community is provided from local, non-airport revenue sources (the more the better-applications that provide multiple levels of contributions (state, local, airport, cash and in-kind contributions) also will be viewed more favorably); c) a public-private partnership has been or will be established to facilitate air carrier service to the public; d) improved service will provide material benefits to a broad section of the traveling public; and e) the funds will be used in a timely Board of Commissioners Meeting 05/20/2013 13-2- 1 manner. • Grant awards for projects that target a revenue guarantee, subsidy, or other financial incentives have a three-year window to be used if awarded. Grant application components The following are required to complete the grant application components: 1. Public-Private Partnership (e.g. ILM and Chamber of Commerce or another private organization) 2. Action plan (targeting new service to the west of ILM with a focus on reinstating Chicago O'Hare hub service on either American or United Airlines) • Mead & Hunt to write grant application with input from ILM. • Airline incentive program to include revenue guarantee, fee waivers and marketing. • Marketing, sustainability and monitoring plans will need to be included. 3. Air service background • Mead & Hunt will compile relevant community economics and demographics information and a fully inclusive list and description of air service development efforts. 4. Other miscellaneous items • Support letter from the sponsor along with political support letters (an airline letter will also be requested). Board of Commissioners Meeting 05/20/2013 13-2-2 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 REGULAR ITEM: 14 DEPARTMENT: PRESENTER(S): Chris Coudriet, County Manager CONTACT(S):Cam Griffin,Budget Director SUBJECT: Presentation of FY13-14 Recommended Budget BRIEF SUMMARY: The County Manager will present the FY13-14 New Hanover County Recommended Budget to the Board of County Commissioners. The required Public Hearing and presentations by a number of organizations is scheduled for June 3, 2013. The adoption of the budget is scheduled for June 17,2013. STRATEGIC PLAN ALIGNMENT: Strong Financial Performance • Control costs and manage to the budget • Understand and act on citizen needs • Deliver value for taxpayer money RECOMMENDED MOTION AND REQUESTED ACTIONS: Listen to the FYI 3-14 Recommended Budget presentation. COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Hear presentation. Board of Commissioners Meeting 05/20/2013 14-0 NEW HANOVER COUNTY BOARD OF COMMISSIONERS REQUEST FOR BOARD ACTION MEETING DATE: May 20, 2013 REGULAR ITEM: 15 DEPARTMENT: Commissioners PRESENTER(S): Chairman White CONTACT(S): Sheila Schult, Clerk to the Board SUBJECT: Consideration of Appointments to the Parks Conservancy of New Hanover County, Inc. Board of Directors BRIEF SUMMARY: The Board of Commissioners established the Parks Conservancy Board of Directors on April 16, 2012. Nine applications have been received. One Commissioner representative should also be appointed. STRATEGIC PLAN ALIGNMENT: Superior Public Health, Safety and Education • Market and promote New Hanover County assets • Keep the public informed on important information • Understand and act on citizen needs • Deliver value for taxpayer money RECOMMENDED MOTION AND REQUESTED ACTIONS: Appoint eight members from the applications received and appoint one commissioner. ATTACHMENTS: Bylaws Applications COUNTY MANAGER'S COMMENTS AND RECOMMENDATIONS:(only Manager) Make appointments. COMMISSIONERS'ACTIONS: Appointed eight members: Faye D. Brock Oliver Carter,III Tom Conway John Dismukes Melissa Ivey Board of Commissioners Meeting 05/20/2013 15-0 Theron Marshall Antonio Saviano Jeremy M. Wilson Appointed Vice-Chair Dawson as County Commissioner Representative Board of Commissioners Meeting 05/20/2013 15-0 BY-LAWS OF THE PARKS CONSERVANCY OF NEW HANOVER COUNTY, INC. Article I - Purposes Section 1: Mission Statement: To care for and improve New Hanover County's parks. By doing so, we improve more than the county's beauty. We improve its health, community and economic strength. Section 2: The general purposes of the Conservancy are as follows: a. To establish an endowment and receive and distribute monies for prospective funding of capital improvements at County parks and to encourage the accumulation and dissemination of knowledge of the history and natural heritage of Southeastern North Carolina. b. To arrange for such meetings of Conservancy officers or other interested individuals, as may be legally necessary or considered desirable in the furtherance of the aims and purposes of County parks. c. To encourage and arrange for gifts, grants, bequests, and devises to the Conservancy for its work in the furtherance of the objectives for which it is organized, and to provide for the proper expenditure, use, and conservation of all gifts, grants, bequests, and devises so received. d. To provide oversight to all internal groups including but not limited to: Volunteers and special event committees. e. To foster relationships with other related organizations. f. To serve as ambassadors for the Parks to the community. g. To participate in and support Parks events and programs. Board of Commissioners Meeting 05/20/2013 15- 1 - 1 Article II —Membership Section 1: The Corporation will not have members. Article III— Directors Section 1: Composition of the Board. The Board of Directors shall consist of nine (9) members appointed by the New Hanover County Commissioners and serving at the pleasure of the Commissioners as follows: • One (1) County Commissioner • Eight(8)At large members appointed by the County Commissioners Section 2: Honorary Directors. In recognition of significant service to the Conservancy or contributions of other nature, the Board of Directors may also appoint honorary or emeritus directors. Such directors shall be considered ex officio members of the Board but shall not have the power to vote at Board meetings. Section 3: Elections, Terms, and Vacancies. Terms of directors will be for three (3) years and will begin on July 1 of the year following their appointment and expire on June 30 of the last year of their terms. Directors, appointed or ratified by the New Hanover County Board of Commissioners may serve a maximum of two consecutive terms (six years); they will again be eligible for appointment to the Board after one year off the Board. Directors may be removed at the sole discretion of the Commissioners with or without cause. Section 4: Ex Officio Members. Ex Officio Members are to be determined by the Board. Section 5: Quorum. A simple majority of all duly appointed members of the Board with the power to vote shall constitute a quorum at any meeting of the Board. Section 6: Function. The Board of Directors shall be the governing body of the Conservancy. Section 7: Attendance and Participation Requirements.All board members shall serve on at least one standing committee of the Board and shall not miss more than 25% of the meetings of the Conservancy and their assigned committee. Board of Commissioners Meeting 05/20/2013 15- 1 -2 Article IV— Officers Section 1: Officers. The officers of this Corporation shall be a President, two Vice-Presidents, a Secretary, a Treasurer, and such other officers or agents as the Board of Directors find to be needed. Section 2: Method of Election. Vacancies. The officers shall be elected by a majority of the Directors present at the annual Board meeting in June of each year. They shall hold office two years (one term) following their election or until successors are elected. Officers may serve a maximum of four years (2 terms). They will again be eligible for election as officers one year after the completion of a second consecutive term. A vacancy in any office shall be filled by the Executive Committee for the unexpired term of the official whose term is not completed. Section 3: Duties of Officers. a. President. The President shall be responsible for carrying out the policies adopted by the Conservancy and its Board of Directors. He or she shall preside at all meetings of the Conservancy Membership, all meetings of the Board of Directors, and all meetings of the Executive Committee. He or she shall execute all deeds, contracts, agreements, transfers, and such other instruments as may be ordered by the Board of Directors. b. Vice-Presidents. The Vice-Presidents shall perform such duties as may be prescribed by from time to time by the Board of Directors, the Executive Committee, or the President. Either Vice-President may, in case of the absence or disability of the President, be assigned by the Board or Executive Committee to perform any or all of the duties of the President. The County Commissioner appointee on the Board of Directors will serve as one of the Vice- Presidents of the Board. c. Secretary. The Secretary shall preserve in the books of the Conservancy true records and minutes of all meetings of the Conservancy, it's Board of Directors, and it's Executive Committee. d. Treasurer. Subject to the policies of the Conservancy, custody and management of the assets of the Conservancy shall be undertaken by the Treasurer. All financial transactions shall be overseen and approved by the Treasurer of the Foundation and the Director of Parks or his appointee. The Conservancy shall operate under an annual budget as recommended by the Director and the Treasurer and as amended and adopted by the Board or by the Executive Committee acting for the Board. The Treasurer shall review and authorize disbursement of funds according to the budget and transfer funds among bank and investment accounts; shall periodically review the status of the budget, interim financial statements, and the transactions and books of the Conservancy; shall monitor investment accounts and performance and shall recommend changes to the Executive Committee; shall review the annual independent audit and recommend and monitor corrective action; and shall render to the Executive Committee and the Board accounts of all fiscal transactions and of the financial condition of the Conservancy. Board of Commissioners Meeting 05/20/2013 15- 1 -3 Article V—Executive Committee Section 1: Composition. The Executive Committee shall consist of the: President of the Conservancy Vice Presidents of the Conservancy Secretary of the Conservancy Treasurer of the Conservancy Director of New Hanover County Parks (Non-Voting Member) The President shall serve as Chairman of the Executive Committee Section 2: Function. The Executive Committee shall act between the meetings of the Board of Directors and shall possess all the powers of the Board in regard to the conduct of the business of the Conservancy, provided, however, that the Executive Committee shall oversee the solicitation, receipt, and disbursement of Conservancy funds within the approved annual budget and in accordance with the budgeting procedures established by the Board. The Executive Committee shall also disburse to the Conservancy funds or grants raised or donated for specific Conservancy purposes. The Executive Committee will be charged with seeking qualified applicants for the at-large positions on the Conservancy and encouraging them to apply to the New Hanover County Board of Commissioners. Section 3: Procedure. Executive Committee action may be taken on simple majority vote by mail or other means if a meeting is not practical. Section 4: Quorum. Three (3) members of the Executive Committee shall constitute a quorum at any meeting of the Committee. Article VI — Committees Section 1: Committees. The Board of Directors may, by resolution, provide for any and all committees necessary for the proper conduct of the affairs of the Conservancy. Committees may also be established by the President as he or she, with the approval of the Executive Committee, deems desirable. The duties and responsibilities of each committee, not inconsistent with the By-laws, shall be fixed by the Board of Directors or the Executive Committee. The President and the Director of Parks shall be members ex officio of each committee and shall have the power to vote in committee meetings. All other members shall be appointed for certain terms by the Board of Directors or by the Executive Committee acting for the Board. Vacancies shall be filled by appointment of the President for unexpired terms. Board of Commissioners Meeting 05/20/2013 15- 1 -4 Section 2: Standing Committees. The standing committees of the Board of Directors are: a. Finance—Reviews the annual budget b. Buildings & Grounds c. Development— Subcommittees—Capital Campaign, Endowment, Annual Fund/Membership, Sponsorship d. Programs & Outreach— Subcommittees—Events, Education, Volunteers Non-Board members may serve on the standing committees of the Board. The committee chair must be a member of the Conservancy. Article VII — Meetings of the Conservancy Section 1: Regular Meetings. There shall be an annual meeting of the Board of Directors of the Conservancy, to be held in June in Wilmington, North Carolina, together with such additional meetings as the Board of Directors may schedule. Section 2: Special Meetings. Special meetings of the Conservancy may be called by a majority vote of the Board of Directors in any of its official meetings. Section 3: Notice. At least five (5) days prior to the date set for any regular meeting of the Conservancy, notice of the time and place of such meeting shall be mailed to each member of the Foundation. Such notice may be made through newsletters or other regular meetings. Article VIII — Fiscal Year Section 1: Duration. The fiscal year of the Foundation shall be from July 1 through June 30 inclusive. Article IX- Consistency Requirements Section 1: Any park activity or capital improvement that the Conservancy intends to undertake or fund must be fully consistent with the New Hanover County Parks and Gardens Master Plan, Capital Improvements Strategic Plan and Park Activities guidelines and so approved by the New Hanover County Parks and Gardens Director. Board of Commissioners Meeting 05/20/2013 15- 1 -5 Article X— Amendments Section 1: Method. These By-laws may be amended, altered, or repealed by a recommendation of the Board of Directors at any regular meeting or at any special meeting (provided notice of the proposed change or amendment is given in the notice of such special meeting), with final approval by the New Hanover County Board of Commissioners. Board of Commissioners Meeting 05/20/2013 15- 1 -6 ADDENDUM TO ARTICLES OF INCORPORATION PARKS CONSERVANCY OF NEW HANOVER COUNTY, INC. 9. (a) The exclusive purpose of said corporation, subject to the limitation set forth in Article 3, is to provide for the support and benefits of the New Hanover County Parks and Gardens Department, a government agency which is exempt from taxation and is described in Internal Revenue Code Section 509(a)(1),including the following: 1. To foster and encourage public support for the system of parks of New Hanover County and for the recreational programs conducted thereon; to create an awareness of the opportunity offered by said parks and gardens system and to focus attention upon park needs and to increase park resources available to all members of the general public desiring to use the same; and to increase the opportunities for natural areas, greenways and open space protection provided by a parks and gardens system in New Hanover County. 2. To provide for the securing of materials, equipment and volunteer participation that may be beyond the command of New Hanover County staff and budget, to provide direct financial assistance to the Parks and Gardens Department by the purchase of certain special items beneficial to said Parks and Gardens Department and to the community, to solicit and encourage contributions, endowments, memorials and gifts of property for the benefit of the Parks and Gardens Department and to sponsor such projects as clean-ups, nature walks, trail building and other activities which may carry out the purpose of the Parks and Gardens Department. 3. To perform all acts and do all things which may be instrumental and necessary to the carrying out of the above purposes and to perform generally all acts which may be deemed necessary for the proper and successful prosecution of the objects for which this organization is created. 4. To acquire, own, hold, use, dispose, encumber or otherwise deal in and with any real or personal property or any interest therein, wherever situated, in accordance with said corporate purposes. 5. To engage in any other lawful activity that benefits the New Hanover County Parks and Gardens Department and for which corporations may be organized under Section 55-A of General Statutes of North Carolina and Sections 509(a)(3) of the Internal Revenue Code, as the same may be amended from time to time. 1 of 3 Board of Commissioners Meeting 05/20/2013 15- 1 -7 9. (b) Specific limitations upon said corporation and other provisions of these Articles of Incorporation are as follows: 1. The corporation shall not have capital stock and no stock or shares shall be issued. 2. No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article 3 hereof. Except as permitted under Section 501(h) and 4911 of Internal Revenue Code and the regulations promulgated thereunder, as amended from time to time, no substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or otherwise intervene in (including the publishing or distribution of statements) any political campaign on behalf or in opposition to any candidate for public office. 3. Upon the dissolution of the corporation all of its assets, after the payment of the obligations and liabilities of the corporation, shall be distributed for one or more exempt purposes within the meanings of Section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, which, in the judgment of its Board of Directors, are engaged in activities and/or have purposes similar to the activities and purposes of said corporation, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. 4. Notwithstanding any other provisions of these Articles of Incorporation, this corporation shall not carry on any other activities not permitted to be carried on by (1) a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code of 1954 or the corresponding provisions of any future United States Internal Revenue Law or (2) a corporation to which contributions are deductible under Section 170(c)(2) of the Internal Revenue Code of 1954 or any other corresponding provision of any future United States Internal Revenue Law. 5. The management of the activities, affairs and property of the corporation shall be vested in a board of directors consisting of not less than three nor more than twenty directors, said number to be fixed from time to time by the bylaws of the corporation. 2 of 3 Board of Commissioners Meeting 05/20/2013 15- 1 -8 The directors shall possess such qualifications, be elected and qualified in such manner, serve for such terms and upon such conditions, have such voting rights, exercise such powers and perform such duties, in addition to those conferred upon them by statute, as may be prescribed by the bylaws of the corporation, subject however to the following limitations: a) A ma j ority of the members of the Board of Directors shall be appointed by the Board of County Commissioners of New Hanover County. b) At no time shall a majority of the Board of Directors be disqualified persons as defined by the Internal Revenue Code nor may any such disqualified person have veto power over the actions of the corporation. The board of directors may adopt bylaws, not inconsistent with these articles of incorporation or the laws of the State of North Carolina, for the management and control of the corporation, and may promulgate and amend from time to time suitable policies and rules and regulations governing the work and activities of the corporation, the care and use of its property, the qualification, duties, performance of work conduct of its staff and other personnel and employees and such other matters as may be necessary and desirable in the judgment of the directors. (This area intentionally left blank) 3 of 3 Board of Commissioners Meeting 05/20/2013 15- 1 -9 COMMITTEE APPOINTMENTS PARKS CONSERVANCY OF NEW HANOVER COUNTY, INC. BOARD OF DIRECTORS 8 Vacancies: 3-Year Terms expiring 6/30/2016 1 County Commissioner ELIGIBLE FOR APPLICANTS: REAPPOINTMENT Eric Blaesing Faye D. Brock Oliver Carter I I I Tom Conway John Dismukes Melissa Ivey Theron Marshall Antonio Saviano Jeremy M. Wilson Attachments: Committee Information Sheet and Applications Board of Commissioners Meeting 05/20/2013 15-2- 1 Parks Conservancy of New Hanover County, Inc. Board of DIrectors Members,: 9 8 Board members appointed by the County Commissioners 1 County Commissioner Term of Office,-, 3-year terms Qualliffications,m, County resident 18 years of age or more who has a sincere interest and commitment to the importance of park and recreation services; a willingness to give freely of time and energy to learn about and to carry out responsibilities', the ability to work well with all other Board members; complete open-mindedness and respect for varied points of view and A OP co 'deration of all Board businesse gooa judgment, intelligence and courage of conviction- a nsl 9 dedicated interest in the Park and Recreation welfare of all citizens of the county, the capability of speaking out and articulating parks and recreation needs; the ability to accept and weather criticism gracefully- the strength to refuse to be intimidated by pressure groups and issues which are not in the best interest of the whole countya a strong feeling for team work between the Director, Board of County Commissioners, and other Advisory Board members and a desire to truly know the community and the recreational needs of all citizens. Regular Meefings: To be determined Statute or cause creatling Board.- The New Hanover County Board of Commissioners approved the establishment of the Parks Conservancy on April 16, 2012. Purpose'. The general purposes of the Parks Conservancy are as follows- 1. To establish an endowment and receive and distribute monies for prospective funding of capital improvements at County parks and to encourage the accumulation and dissemination of knowledge of the history and natural heritage of Southeastern North Carolina. 2. To arrange for such meetings of Conservancy officers or other interested individuals, as may be legally necessary or considered desirable in the furtherance of the aims and purposes of County parks. 3. To encourage and arrange for gifts, grants, bequests, and devises to the Conservancy for its work in the furtherance of the objectives for which it is organized, and to provide for the proper expenditure, use, and conservation of all gifts, grants, bequests, and devises so received. 4. To provide oversight to all internal groups including but not limited to.- Volunteers and special event committees. 5. To foster relationships with other related organizations. 6. To serve as ambassadors for the Parks to the community. 7. To participate in and support Parks events and programs. Board of Commissioners Meeting 05/20/2013 15-2-2 NEW HANOVER COUNTY BOARD OF COMMISSIONERS .., 230 Govemment Center Drive,Suite 175 Wilmington, � Te"hone(910)798-7149 FAX(990)798-714 b Board/Co m/ftee: Park Conservancy Name: Eric Blaesix -Mail. 3b .e .n. gaa . m Home . 8335 Vintage Club Circle, W11M.Ington, r 28411 different:-------- --------------------------------------------- --------------------------- Mailing A ddress if Home Phone,,: . . a Years living in County:New Hanover 4+ Male.'. V�' Female: Race:Caucasian Age.* 70 (Information for the purpose of assuring a cross-section of the community) Do you have a family member employed by New Hanover County.?N yes, name NO A person cun-ently employed by the agency or depadment for which ths applicatfon ! ,l }Sec.4 of the New Hanover County Personnel Policy. Furthennore,applicant should have no immediate family department . Professional ■ Gardens., Cape Fear Literacy Council Why do you wish to serve on this boardlcoMMittee? To enhance the appearance and use of our parks believes for our citizens by creative synergy between the public and private sectors. Conflict of Intemst: If aboard member l r potential conflict of I f f public members of hislher respectfve board dwing a conflict,detailing ,ormonetaty either direct orindirect, T VMat aiwas of concern would you like to see addressed by thies commiffee? More active awareness of and use by county residents Qualfficadons for serving,- Director of Public Relations for The Fresh Market corporate off Xice. Reti-red after 25 years at this company. None Other municipal or county boardslcommittees on which you are serving: List three local personal.references andphone numbers: RECEIVED FEB 1. Billy Pope 686.0112 2. Ted Hughes . • Flo Berry Date. 02.05.13. Signature It Applications are kept on file for 18 months I understand that any board or committee appointee ma removed without cause by a majority of County Commissioners. Please use reverse I side for addhional coinments Board of Commissioners Meeting 05/20/2013 15-2-3 NEW HANOVER COUNTY BOARD OF COMMISSIONERS 230 Government Center Drive,Suite 175 Wilmington,NC 28403 Telephone - - BoardlCommittee.- ® r Home Address.q 9as4_W___.R_d6A (zip 0 Mailing Address if ■ (City) (Zip Code) Home Phone-.qlb-C13/--'*2-5- Fax9- 16 9VZ-? r Years living ion New Hanover ® r Races. (Information for the purpose of ass family Do you have a . Employer.- currently A person i this i is ,must resign i i with r County upon appointment,in accordance with 1,Sec.4 of the ll a Furthermore,applicantshouldhave no immediate it Occupatfon.- CELL Professional . ---------- ..Led _6:SS2�e I VX__ Volunteer A ■ Why do you wish to serve on this boardlcommittee?, ,k� 96 co Hict of Interest, If a board member believes helshe has a conffict or p fientid particular issue,that member should state this li other - members i respective board during a public 1 t nature i ,detailing that helshe has a separate,private,or monetary interest, r director indirect,is issue under consideration. The member should then excuse himself1herself from i matter. What areas of concem would you like to see addressed by thi's committee.? *0 0i rn a4.., NJ Qualifications for r -------------(------- { k r Q r r h you are serving a Ic IP r List three local personal references and phone r m ■ a a 2. ;�2�25 ' o 9 3. -- ----------------- 0 Date.- Signature majority without cause by a County Commissioners. Please use reverse side for additional Board of Commissioners Meeting 05/20/2013 15-2-4 NEW HANOVER COUNTY BOARD OF COMMISSIONERS 230 Government Center Drive,Suite 175 Wilmington,NC 28403 COMMITTEE APPLICATIO Telephone(910)798-7149 FAX(910)798-7145 BoardlCommittee.,, Name- Oliver Carter III liver@carterandcarterlaw.co IN Home Address. 516 S. Third St. Wilmington 28401 (Street) (City)• 1P e Mailing Address if different.- 408 Market St. Wilmington 28401 910.297.7896 Fax.. 866.249.7856 Home Phone: . - Years living in New Hanover . (Information Male: V�' Female: Race-White i ng a cross-secti Do you have a family member employed by New Hanover County.?ff yes, name No Employer. Carter & Carter, P.A. A person currently employed by the agency or department for which this i is i gn hislher position i ,i Article accordance with 1,Sec.4 of the New Hanover County Personnel Policy. Furthermore,applicant should have no immediate i department . Professional . . • , N.C. Bar Assn. Bankruptcy Section Newsletter Volunteer : attached. attached.Why do you wish to serve on this boardlcommittee See believes Conflict of Interest. If a board member i " l conffict of interest on a particular issue, t member should state this i r members of hislher respective board during a public meeting. The member should state the nature of the i t,detailing that helshe has a separate,private,or monetary interest,either direct i it ,in the issue under consideration. The membershould i 1 r. What areas of concem would you like to see addressed by this commiffee?. See attached. Qualificadons parks.during 2008, and I am a firm believer in the importance of high-quality public' Other municipal or county boardslcommittees on which you are serving: LiSt three local personal references and phone . 1. The Honorable Woody White, Chairman, NHC Commission NHC BULC 910.313.3336 2. The Honorable Jonathan Barfield, Jr. , Commissioner, NHC Commission 910.233.8780 3. • Janine Powell, Director of Donor Relations, Airlie Gardens 910.798.7703 DateR March 18, 2013 Signature Applications are kept on file for 18 months I understand that any_boa`r"Od or commiffee appointee may be removed without cause by a miyority of County Commissioners. Please use reverse side for additional comments Board of Commissioners Meeting 05/20/2013 15-2-5 a a 01 Volunteer Activities:Member,, Historic Wilmington Foundation Board of Directors; Member, Boy Scouts Cape Fear Council Board of Directors Why do you wish to serve on this board/cominittee? I wish to serve on the Board of Directors of Parks Conservancy of New Hanover County, Inc., because I believe that providing and maintaining public parks is a responsibility well-suited for public-private collaboration and that by serving on the Board, I can use my personal skill set to help the community as a wnoie fulfill that responsibility. As a young boy, my mother often took me to Greenfield Lake to feed the ducks. Even though we now know that feeding the ducks is actually counter-productive, I frequently jog and bike around Greenfield Lake and have noticed many families enjoying the park facilities, often With young children who delight 'in watctung tne aucics. Having a nice park like Greenfield nearby provides our fellow citizens with a convenient place to exercise, relax, and enjoy the area,9 s natural ' beauty• As I grew older, I had the good fortune to play . in many other local parks such as Wallace Park, Emple Park, and Hugh MacRae Park. The first two were within biking distance of my house, and the third was a mere half a block from my grandmother" • I remember clearly how excited my grandmother and I both were to spend time together at Hugh MacRae Park. Hugh MacRae also hosted several of my Scout troop's events, and I know that it has provided the community with a wonderful venue for a wide van*ety of group activities, festivals, and iation sports• These personal expefiences have given me a deep apprec . for our County's parks, and I hope to preserve and expand our parks through my work on the Board. Asking people to donate their money can be a challenging undertaking, but a professional fundraising strategy provides potential donors With a way to support something they care about while avoiding unseemly solicitation and the resentment 'it can engender. Certain methods of finidraising are far more effective than others, and therefore designing and following an appropriate methodology "is crucial for any fimdraising project. During 2008 1 spent six months working fall time as a fundralser seexing mousancts of dollars from thousands of people, and I believe that experience will translate well to a position on the Parks Conservancy's Board. I also believe I am a good candidate for this position because I have extensive experience in bookkeeping, both for my own business and for many of the clients I represent. Furthermore, during law school I served as Treasurer of the student body and administered a budget of approximately $1207 000 that was divided among roughly 60 entities. These experiences will allow me to ensure that the Parks Conservancy properly accounts for all of its finances. Most 'importantly,, I hope to serve on the Parks Conservancy because it will give me a way to repay the New Hanover County community that has done so much for me over the course of my life, that has provided me With so many wonderful opportunities, particuiany of the recreation nature, and that I look forward to sharing for many, many years with my wife and perhaps one day With my own children. What areas of concern would you like to see addressed by this committee.9 Based on the description of this committee/board 9 it is concerned with establishing an endowment for the benefit of New Hanover County Parks. Board of Commissioners Meeting YO,+ellsr 05/20/2013 15-2-6 NEW HA NO VER CO UN TY BOARD OF COMMISSIONERS 230 Government Center Drive,Suite 5 Wilmington,NC 28403 $ s. Telephone(910)798-7149 FAX(910) 798-7145 BoardlCommittee.- PA /�,S CO A; LIA Al C- ffi A Home* __�C r Address: 00AIL L0,5-e -01�CLf: 4-H(A)(9 7_6 Alb—Vt �z 03 Mailing ■ r v....... 3 Q�3' tclk�4;WrS V I Lk /3 4F C 4 0 (Zip Code) County:Home Phone,, t5701. 0 10 Fax: Business.- Years living in New Hanover ■ ■ community) 9 ....... (Information for the purpose of assuring a cross-section of the Do you have a family member employed by New Hanover County.?If yes, name A/V A person currently employed by the agency or department for which this applicafon is made,must resign hislher position with New Hanover County upon appointment,in accordance with !Policy. Furthennore,applicant immediate family or Occupadono bt� ,-f Activities: .......... Aj- P Professional ASS60AT C)APt"CA FFSS i fe,0A1 (70 JA) 6 Volunteer Activities. m ® a .�C A- PARKS AAL.7_o� orFjFk k4x A°'B _ conflict Conflict of Interest., If a board member believes helshe has a 1 conflict interest on a particular issue,that member sho uld this l r members of hislher respective board duting a public ill interest,eitherdirectorindirect,l m 1 1 ! 1 r: A ePw.-EACC . What areas of concern would u lke to see addressed by thi's committee? (?-,>&a "■ ■ t AL.A 'Alo dAIAL) i � r-A - fAiD 0&1/f f-A) if� r � � r XJ_ OJr n"FA 4,b ID�J I V;F-k FOL!AJ2 1 (C Jk*/ Other municipal or county boards1committees on which you are servionge. 0 Al kc.- 17 U List three local personal references and phone ■ 0 C T 2 9 20U. YL ;z NHC B 0 C C 0 2. 3. ..............LLa. i wZ.0( Signature Date.- Applications are kept on file for 18 months I understand that any board or committee app;entee may be removed r without Please use reverse side for additional oard of Commissioners Meeting 05/20/2013 15-2-7 6" $. NEW HANOVER COUNTY BOARD OF COMMISSIONERS ..... ` 230 Government Center Drive,Suite 175 W71mington, mail.COMMITTEE APPLICATION Telephone(910)798-7149 FAX(910)798-7145 Boar&Committee.- Parks Conservancy of New Hanover County Name.- John Di smukes, Home Address- 802 Summer Tres Lane Wilraington 28412 r Mailing 919-648-3162 ceii. 919-648-3162 Home Phone: . Business.- 520-6786 assuring Years living ME New Hanover Countr 2 10 0' White -39 (information for the purpose of Do you have a famiFy-member employed by New Hanover Counly?ff yes,,name No Emmoyer North Carolina Wesleyan College ap#lcabon is ,; accordance with Artfde V1,Sec.4 of ft New Hanover County Pemonnel Pblicy. Furffwmore,applicant should have no i gifts,OCCUpagfon. College Administrator Prolewional Actfvffles: NC Wesleyan Alummi Board of Directors, Certified Grant Writer Volunteer Acdvitfes:Carolina Beach Hurricane Volunteer Why do you wish to serve on this boarcYcommittee? To promote and support the New Hanover County park system, to encourage grants and to be an ambassador for the park system. coffict orpolendaf conflict i members of Nsftr fespecOve,board d4fing a pubfic meefing. The member shoEdd state the natum of the j dWdling ► intemst,etffw tired or incimct in Me l _ IS COMMiftee? increase public awarness of What areas of concern would you like to see addressed by th. our parks,, provide stewardship of funding,insure that our parks are the best they can be. Qualfficadons .-BS in Business (NC Wesleyan) , MA in Liberal Studies (UKCG) Non-profit studies at Duke University, Cerified grant writer by Grantwriting . Other municipal or county boanis(committees on which you am serving, New Hanover County Juvenile Crime Prevention Council (At-Large member) List three local personal references and phone . R E C E I V E D Pamela Lynn Collins 910-465-0839 2. ftoncia Amoroso 910-399-2508 APPR 2013 3 Tammy Covi.1 (910) 452-5136 N H C' B 0 C C r Date. Signature '. ro ApplicaWbi—ns are kept on rile for 18 months I understan?dany bloard or commiffee appointee may be removed u ame ji witholudt Ca by a majodty of County Commissioners. Please use reverse side for additional comments Board of Commissioners Meeting 05/20/2013 15-2-8 i 910-798-9294 WHITE&HEARNE LLP 04:02:17 p.m. 02-22-2013 2/3 ro NEW HANOVER COUNTY BOARD OF COMMISSIONERS 230 Government Center Drive,Suite 175 Wilmington,NC 28403 COMMITTEE APPLICATION ■ relophone(910)798-7149 FAX(910)798-7145 BoardlCommliteeN Parks Conservancy of New Hanover County Name: Melissa Ivey Ewa.mlifthiteandhearne . .cam Home Address:511 North Channel Dr WrightsVille Beach 28480 (street) (Gmy) mpm� (zip --- Mailing Address If different: (City) (Zip Code) 919-601-9252 FaX'. 910-798-9294 Celt 919-601-9252 In -3336 ■ Home Phone-, usm .313 ess. Years living In 1.5 Now Hanover Countr. male@ Female-, Race-white E Age.2 6 (InformtIon for the purpose of assuilng a cms-section of the communtly) Do you have a family member employed by Now Hanover County?ff yes, name NO Employer. A perwn curmnfly Wm—piFy—ed by the agency or deognment for whkh tNs -a' accordance MhArfide Vi,,Sec.4 of Me Now Hanover County ® Fudhermm,applicant shodd have no imffiedkO Al or dbpertment. occupadon-Attorney 9 Professional Activities,,- North Carolina Bar Associat 10on; New Hanover County Sar Association Volunteer Actrvitfes.-Babitat for Humman3lty Why do You wish to serve an this board1committee? please see attached conflict of Interest ff a board member Wiens hWshe has a confild orpolmolal conflict ofinfmat on a p"&darlssue,Met membershouldstale ft belief to the offier' members of Naftr respecUm board during a publk M0009 7710 MOMbOr Bftdd state MO MUM of Me G0064 deleffing that h"he has a separate,pdvate,or monetary Interest,efttw dimd or lndkec4 in the issue und&r COMideratfan The membershould then excuse lymselfftrwff fmm vo&ng an ft matter. What areas of concern would you like to see addressed by this comminse? please see attached Quanricatfons for serving: SkS.1led in problem solving and analytical thinking; very organized some= A, ---and-t-ask--or3'.ented-,--kn*w3.edge-of­1-eqa;1--i:s sues-.—energet:tc--ara-ga�ssiorigt*—Ab-d-dt—thii d0kajaffity Other municipal or county boardslcommittees on which you are serving- none List three local personal references and phone numbers: R E C E I V E 0 WoodY White: work,-, 313-3336 / mobile.- 232-3374 FEB 2 ,' 2013•2 ■ Honorable Robin Robinson■ :® work 772-6612 / mobile: ip 617-9635 ki U P ■ Jennifer Harjo- work- 251-7090 / mob-le- 232-3403 Date.02/22/2013 ■ Signature Applications are kept on file for 16 months I understand that a ard or commiftee ieppo may be oved without cause by a majority of count commissioners, Please use reverse side for addftional comments y Board of Commissioners Meeting 05/20/2013 15-2-9 910-798-9294 WHITE&HEARNE LLP 04:02:35 p.m. 02-22-2013 3/3 Addendum to Committee Application for Parks Conservancy of New Hanover County Applicant: Melissa Ivey Why do you Wish to serve on this board/committee? I bel ieve that in order to make our County a desirable location for both the current and prospective citizens we must be able to provide high quality parks and public spaces.I want to be a part of thi's committee because I want to ensure that every member of our community will have access to safe, clean,and attractive park spaces.I hope to encourage more public events that will raise both awareness and funds for the Parks Conservancy so that we provide the financial support necessary to continue improving our Counties parks. What areas of concern would you like to see addressed by this commfttee? 0 1 would like to see an 'increase in fund-raising events and volunteer opportunities that would benefit the parks system.I would also like to see more public meeting and forums beig held,which would allow the community to voice their opinions.andideas about how the Conservancies funds should be allocated, Board of Commissioners Meeting 05/20/2013 15-2- 10 9103422299 GE 11:23:07 a.m. 04-24-2013 NOW HA NO VER CO UN TY Drive,BOARD OF COMMISSIONERS 230 Government Center Wdmingbn,NC 28403 TelVhone(910)798-7149 COMMITTEE APPLICATION FAX(910)798-7145 - Parks Conservancy Board of Directors 4, i ®y® BoardlCommifte. NaMe.- Theron Marshall theron-marshall@tamk.org Home Addresv, 5707 Sentinel Ct Wilmington 28409 Mailing Address ff ■ Home • n/a Fax. 888-912-3513 ■ 910-431-7425 _819- ■ • ■ ■ Years living In Now Hanover Counir. Male. Female-.• Race, , (Infarmatim for the purpose of assuring a cross-section of the communfly) Do you have a family member empioyed by Now Hanover CounW ff yes,name NO IC a General E1Qctz ■ which A person currently employed by the agency or department 1br in accordance with Artide V1,Sec.4 of the New Hanover ODuntyPersonnel ftky. Furthermore,applicant should have no immediate family member employed by such agency or department Occupadon,,,, Professional I Board member for the® ■ ®Univ. Amer. Nual. Soc.Adv■ gory Volunteer a • w • Amer. • • section. Why do you wish to serve on this r I want to serve my communIty by using my detailing prior expermiences as a "goodwill ambassador", board member, and treasurer.. Conflict of Intwint., W a board member believes h&4jhe has a conflict or potenoal conflict of interest on a pefficuler imue,that member should state this belief to the other members of hislher mspecdve board dudng a pubfic meeling. The member should state the nature of the conflict, ,pdvate, JhlerW elffier director Indked,in Me issue under consderaftn. The membershould then excuse himselMerseff ftm voting What areas of concem wouidyou like to see addressed by this commiffee? CreatIng a process for • pr1oritizing capital improvements and a dynamic database for grants and gifts solicitat.10 Quajificadon,S for serVing,11 Provilded. undergraduate program guidance for the Ohio State and Univ. of Utah Nucl. • Section. Other municipal or county boards1commiftes on which you are serving,., None List three local personal references and phone ■ • RECEIVED 1. 2. Doug SKUMN 3. Brenda, Braden, 910-791-1858 N H C B 0 Co C Y Date.. Applications are kept an file for 18 months I un that a too r6moved Please use reverse side for addftnal commentsBoard of Commissioners Meeting 05/20/2013 15-2- 11 NEW HANOVER COUNTY BOARD OF COMMISSIONERS .:` 230 Government Center Drive,Suite 175 Wilmington, . Telephone(910)798-7149 FAX(910) 798-7145 BoardlCommittee.- Parks Conservancy of New Hanover County s Name- . Home Address: 225 Mohican Trail Wilmington 28409 Mailing Address ff different.- PO Box 15669 Wilmington 28408 (Zip Code) Home Phone: 9102311070 Fax.. 9107951674 Cell: 9102311070 Business.. Years liviong . (Information New Hanover Countjr 25 White 44 Mate: Femalem Race: Age: r the purpose of assuring cross-section Do you have a family member employed by New Hanover ■ Employer Cape Fear Soccer Association A person cuffently employed the t for which this is is t resign hislher position it i t,in accordance with Article 1,Sec.4 of the 1 Policy. Furthermore,applicant should have no immediate fami! employedby such agency or department. Occupatfon.- Director of Operations Professional Activities. Publisher of Soccer Coaching Magazine, NCYSA Instructor, VP of ECSA Volunteer Activities.-St. Mary Catholic School and Church Why do you wish to serve on this boardlcommittee?, see attached i dt of Infermt: If a board member believes is t tit conflict of interest i r issue,that 1 d state this li to the f r members of hialher respective r during public ti 1 state t of the i t,detailing that helshe has a separate,private,or monetary interest, it it indirect,i issue under consideration. I then excuse i !/ l i the t . What areas of concem would you like to see addressed by thi's committee.? see attached Qualifications for serving:-see attached Other municipal or county CVB Sports Marketing Advisory Committee List three local personal references and phone boardslcommiffees on which you are servingm. . RECEIVED 1. Luke McLean - 910.200.2483 2. 910.512.1692 s , 2 1 `2! 12 BO 1% 3. Ellen Kiernan - 910.343.8338 Date- Appfications are kept on file for 18 months I understand thlai7iny board�or committee appointee may be removed without cause by a majority of County■ Commissioners.Signature Please use reverse side for additional comments Board of Commissioners Meeting 05/20/2013 15-2- 12 Why do you wish to serve on thi's board/committee? I would like to serve on the board to stimulate general interest in our parks and ensure parks receive proper improvements in order to encourage use and a safe environment for the public. My wish is to be an active participant in the review and recommendations for the long range capital improvement program pertaining to the development of parks and facilities, beaches, golf courses, playing fields and recreation centers,, etc. I believe I could prove beneficial in making recommendations to the Commissioners on operating and capital budget needs as well as fees and charges. I goal is to promote maximum utilization of parks, recreation facilities and programs as well as enhance the quality of the leisure life of all county residents through parks and recreation programs and services What areas of concern would you like to see addressed by this committee? I would like the committee to have the ability to review current parks and recreation programs and facilities in the county to determine additional needs, and be able to submit recommendations pertaining to parks and recreation guidelines, policies, facilities, or user fees, if any, to the Board of Commission. E Qualifications for serving. My attention to detail and strong communication skills have proven instrumental to my success. I have established solid partnerships with local businesses and the Wilmington Hospitality Group to make Wilmington a more affordable option for soccer teams to travel to Wilmington. By working closely with New Hanover County and Wilmington Officials, I have maximized the number of fields available for the Cape Fear Seaside Soccer Classic Tournament thus allowing more teams the opportunity to participate. Since moving into the position of Director of Tournaments, I have grown the Seaside Soccer Classic from 147 to 300 teams making it one of the three largest events in the Wilmington area and having an economic impact of over $5.5 million. My past experiences have shown me that I enjoy facing and overcoming challenges. I am not only a true team player who believes in getting 100% results,. but a leader who is able to provide motivation to a team with a lead by example management style. I am a high energy decision maker and problem solver with a strong work ethic and a successful record of minimizing costs,. maximizing profitability and increasing sales. Board of Commissioners Meeting 05/20/2013 15-2- 13 Drive,NEW HANOVER COUNTY BOARD OF COMMISSIONERS 230 Govemment Center i Wilmington, Telephone(910)FAX(910)798-7145 - COMMITTEE APPLICATION BoardlCommitteem- Name.- Jeremy M. Wilson 3 3. E-Mail: Address:Home 6112 Nettle C i1r. Wilmington 28405 (Streek different:Mailing Address if (Zip Code) Phone:Home Fax.. 794-4877 Cell- (919) 323-5427® Business.- living Years ■ ■ New Hanover ■ ■ ■ County: Mate: Female: Race.Caucasian Age.30 (Information r the purpose of assuring cross-section Employer Do you have a family member employed by New Hanover County?If yes, name No. Ward and Smith® P.A. currently A person 1 the r department for which this i is t resign i position it y r County upon appointment,in accordance i th Article V1,Sec.4 of the r County Personnel Policy. applicant should have immediate famit memberemployed by such agency or department . ■ ■ New Hanover County Bar Assoc. - N.C. Bar Assoc. (resume also attached) ■ Volunteer Activ .ities-Leadership WilnMington- Brigade Boys & Girls Club r Why do you Wish to serve on thi's boardlcommittee I en]oyed the county parks growing up and I still do so. I want to promote their well-being and encourage community ut3m.1 ization. Conflict i eves helshe has a conflict tit conflict of interest i issue,t t member should state this li to r members of hislher respective board during a public ti J state f the i ,detailing that helshe has a separate,private,or monetary interest, i r director indirect,i issue under consideration. The member should then excuse himself1herself voting the tt r. endowment management- ■ promoting park programing; broadening community relationships/encourag iing participation I am a native of New Hanover County. I have both a strong Qualifications for serving: professional background and a commitment to volunteer work and community service. Other municipal or county boards1committees on which you are serving.- List three local personal references and phone . R E C E I V E 0 1. Tom Babel (910) 794-4839 r 61 w 1 VuPn,�� Ada 111, ,� 2. Haskell Rhett (910) 762-2611 (ext 204) 3. Allen Trask (910) 794-4804 NHC BOCC Date.- Signature App catiorA are kept on file for 18 months I understand t4&pn)Aboard or com ee app 7m:7a"yYe re m o ve d 'ZZ t toners. Please use reverse �.' ■ . . ■ Board of Commissioners Meeting 05/20/2013 15-2- 14 JEREMY MILES WILSON • jw@wardandsmi"m.com • (919)323-5427(cell) EDUCATION UNIVERSITY OF NORTH CAROLINA SCHOOL OF LAW Chapel Hill,NC Juris Doctor,Highest Honors,May 2011 G.P.A.•4.12 class rank: 1/248 North Carolina Law Review,Editor in Chief James • and Carolyn B.Davis Society Chancellors' Scholar(full-tuition scholarship recipient) Honors Writing Scholar, Spring 2010 Selected Pro Bono Activities(109.5 total hours completed): • Spring break"Wills Pr0J*ect"in eastern.North Carol ina,March 20 10 • Winter break project with the N.C.Coastal Land Trust,December 2008 DUKE UNIVERSITY,Terry Sanford School of Public Policy Durham,NC Master of Public Policy,May 2011 G.P.A.: 3.88 • UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL Chapel Hill,NC Bachelor of Arts,Highest Honors and Highest Distinction,Political Science and Economics,May 2005 G.P.A.: 3.89 UNC.Honors Program; Phi Beta Kappa LANEY HIGH SCHOOL Wilmington,NC Valedictorian,June 2001 LEADERSHIP TEACH FOR AMERICA-EASTERN N.C.,Learning Team Leader,2006-2007 STUDENT POVERTY REDUCTION OUTREACH, Treasurer,UNC,2004-2005 PI KAPPA PHI FRATERNITY,President,UNC-Chapel Hill,2002-2003 EXPERIENCE WARD AND SMITH,P.A. Wilmington,NC Attorney(September 2011-Present),-Summer Associate (May-June 2010) Represent clients in a variety of litigation matters, including business litigation, construction litigation, and trust and estates litigation WILLIAMS MULLEN Raleigh,NC Summer Associate (June-July 2010) Performed research and drafted memos on various business litigation issues,such as contract interpretation, landlord/tenant law,and construction law ANDERSON,DANIEL&ASSOCIATES LAW OFFICE Wilmington,NC Intern (Summer 2009) Organized the record on appeal and drafted the appellate brief for an appeal from the N.C. Industrial Commission to the N.C. Court of Appeals; Completed research on numerous legal issues involving tort law and evidence PROGRAM EVALUATION DIVISION,N.C. GENERAL ASSEMBLY Raleigh,NC Intern (Summer 2008) • Completed research for legislative reports on the N.C.Administrative Office of the Courts' use of technology and N.C. state alcoholic beverage control systems • Analyzed data,planned and organized stakeholder meetings,and compiled interview notes SOUTHERN VANCE HIGH SCHOOL Henderson,NC Teach For America, High School Math Teacher(2005-200 7) * Guided fall 2005 students to an 80%overall proficiency level on the Algebra 11 End of Course Test, nearly 30 points higher than the school-wide EOC average * Co-wrote Vance County Algebra 11 honors curriculum ADDITIONAL OFFICE OF DONALD ANDERSON,HOUSE OF COMMONS,Intern, Spring 2004 EXPERIENCE DISTRICT OFFICE OF CONGRESSMAN BRAD MILLER,,Intern,Fall 2003 OFFICE OF N.C. STATE REP.PHILLIP HAIRE,Intern, Summer 2003 INTERESTS golf,dogs,reading,kayaking Board of Commissioners Meeting 05/20/2013 15-2- 15